Top tips on recovering VAT if you build your own home

A look at the VAT DIY scheme for self-builders

It’s not personal – HMRC wins entrepreneurs’ relief case

The qualifying conditions for entrepreneurs’ relief continue to evolve

The fight against fraud

How to prevent, spot and survive fraud

Maximising entrepreneurs’ relief for directors and shareholders

How to maximise entrepreneurs’ relief and reduce your tax bill when establishing a personal company

Taxing times for children?

A detailed look at taxation and the under-18s

Reimbursement or disbursement

Knowing the difference is important in getting the right VAT treatment

How to reduce HMRC’s VAT penalties

Reduce confusion around VAT penalties

Accountants and competition law

The key aspects of competition law and practical suggestions on how accountants can encourage businesses to stay on the right side of the law

Post-cessation expenses

A close look at post-cessation expenses claims can save traders money

To file or not to file?

HMRC’s U-turn on the requirement to file tax returns by directors

Part disposal of land and capital gains tax

An overview with examples together with consideration of when an s242 can apply

Changes to the capital gains tax on disposals of UK land and property

Be aware of CGT when disposing of land and property

Cyber risks: accountancy firms' exposure

How can your practice defend itself against a possible cyber incident?

Can a child own shares in a private company?

A look at the key considerations of giving shares to minors

Accounting by limited liability partnerships

A topical summary of the new SORP for LLPs

Alternative dispute resolution – a refresher

ADR can help resolve otherwise time-consuming tax disputes with HMRC

Do all landlords need to complete a tax return?

An examination of when an individual does not require to complete a tax return for their rental income

Pensions for self-assessment

Make sure your client gets the correct tax relief for 2017/18

Restrictions on claiming income tax reliefs on trade losses

A look at restrictions, including worked examples

Declaring rental income on jointly owned properties

A 50/50 split may not be tax efficient for your clients

HMRC fails to have its cake and eat it

HMRC loses £300k ‘chocolate brownie’ VAT case

HMRC casts a spell over Harry Potter actor’s tax return

Wizardry couldn’t help Rupert Grint win an appeal

Managing and mitigating risks of money laundering

A reminder to focus on enhanced customer due diligence

Tax allowances available when working from home

Employees and the self-employed can claim certain reliefs

A guide to processing subject access requests

It's vital to have a clear action plan for processing SARs

PPR changes explained

Proposed changes may have an impact on the decisions clients will take over the coming year

Spring Statement 2019 briefing

Six areas of focus for accountants, plus a guide to share with clients

Structures and buildings allowance legislation taking shape

The consultation has closed and new legislation is expected shortly

Changes for R&D tax credits

Businesses considering making an R&D claim need to understand the ‘capping’ changes made by the Chancellor

Tricks and traps of associated disposals

Examining the application of entrepreneurs’ relief to associated disposals

Could your client be due an SDLT surcharge refund?

A recent tribunal case could open up challenges over other SDLT bills

Pension scheme lifetime allowance protection

Understanding options around pension allowances

VAT return adjustments

New rules from HMRC will affect how VAT returns are adjusted

Preparing tax return accounts at the last minute for a client?

Will cash accounting ease the pressure?

Charity reporting: matters of material significance

The regulator is taking a stronger line on reporting matters

Nothing exotic about this dancer's tax return

We revisit the court case that revealed what can – and cannot – be deducted as expenses

Dissolving a small company

What needs to be included on the tax return to avoid giving yourself a headache

Update on entrepreneurs' relief charges

Alphabet shareholders may benefit from new amendments to the Finance Act

Lifetime allowance charge with worked examples

Examining the rules around the lifetime allowance charge

Anti-money laundering – handling suspicious activity

How to make a suspicion activity report

Terminal loss relief for companies

Don’t miss out on a valuable tax relief

Allowances for property are back

Businesses spending money on property structures can obtain tax relief

Loss relief options available to a sole trader

There are a number of ways a trading loss can be relieved

IAASB’s Proposed International Standard on Quality Management 2 (ED-ISQM 2)

ACCA and CA ANZ joint response supports the IAASB’s efforts to continuously improve audit quality. How audit firms manage audit quality is a key component to achieving audit quality. To read in full, please download the consultation response.

IAASB’s Proposed International Standard on Quality Management 1 (ED-ISQM 1)

ACCA and CA ANZ joint response supports the quality management approach which can be described as a more “thinking” approach in comparison to ISQC1. We are also supportive of a risk assessment based approach, subject to specific concerns on aspects of the proposals. We also believe that separating ISQC 1 into two standards is sensible. Our detailed comments on ED-ISQM2 are available in our separate submission letter on that ED.

IAASB’s Proposed International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements

ACCA and CA ANZ joint response welcomes the opportunity to comment on Proposed International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements (ED-220). It is important that the process for managing audit quality at the engagement level continuously evolves along with the management of audit quality at the firm level.

IESBA Proposed Revisions to Code of Ethics and Conduct

ACCA welcomes the opportunity to comment on the proposals to revise Part 4B of the Code to reflect terms and concepts used in ISAE 3000 (Revised), and to continue to work with the IESBA in advancing the restructured Code’s relevance and impact.

IAASB consultation paper on Extended External Reporting Assurance

ACCA and CA ANZ joint response to IAASB's consultation paper on Extended External Reporting Assurance (EERA)

Exposure Draft on Interest Rate Benchmark Reform

ACCA's Response to IASB Exposure Draft on Interest Rate Benchmark Reform - IFRS 9 and IAS 39

Proposed Internal Governance Rules

Supplementary consultation on amendments to proposed Rules 4, 8 and 10 published by the Legal Services Board (LSB)