Ideas and insights

Displaying 10 of 1725 results
Requirement to correct – It’s not too late
Andrew Hinsley

30 July 2018

HMRC guidance regarding its requirement to correct (RTC) has been updated. So long as HMRC has been notified of a taxpayer’s intention to disclose by 30 September 2018 using its online worldwide disclosure facility (WDF), the taxpayer will be considered to have met the deadline.

The PRA’s model risk management principles – Principle 1
Jonathan Pepper

27 July 2018

PRA supervisory statement on Model risk in stress testing for financial services organisations. How to comply, what does principle 1 mean for you what do you need to do?

2018 UK Corporate Governance Code
Tom McMorrow

26 July 2018

The Financial Reporting Council (FRC) has released the 2018 UK Corporate Governance Code (the Code), applicable to accounting periods beginning on or after 1 January 2019. The Code applies to all companies with a premium listing, whether incorporated in the UK or elsewhere.

Large Private Companies - new corporate governance requirement
Tom McMorrow

25 July 2018

Large private companies will be required to disclose their corporate governance arrangements in their directors’ report and on their website, including whether they follow any formal corporate governance code. This will be applicable for financial years beginning 1 January 2019 (subject to Parliamentary approval).

The catastrophic consequences of ignoring whistleblowing concerns in the workplace

24 July 2018

There can be catastrophic consequences of failing to take whistleblowing concerns seriously. Does your organisation have an appropriate whistleblowing policy in place and is it fit for purpose?

Applying the trivial benefit in kind exemption

24 July 2018

At this time of year many employers will be considering the tax and National Insurance contributions (NIC) treatment of the non-cash benefits they provide to employees. As part of this thought process, employers may also be considering whether those non-cash benefits qualify for the statutory trivial benefit in kind exemption, which took effect from 6 April 2016 and has now been with us for two complete tax years.

Is your organisation prepared for a HMRC employer compliance review?

24 July 2018

HMRC has increased its focus on reviewing employers' records to check the correct reporting of expenses, benefits and payroll deductions. Is your organisation prepared?

What is a returnship?

24 July 2018

It is becoming more common for experienced professionals to take extended career breaks. What are the benefits of offering a returnship programme?

Tax voice - July 2018

20 July 2018

Welcome to July's edition of tax voice, a monthly round-up of the most important tax news.

Are the stars beginning to align for CCCTB?

20 July 2018

Under the current international corporate tax system, groups operating in multiple locations are required to deal with the corporate tax rules of each jurisdiction separately.