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Academies back to school report - Spring 2018

31 January 2018

This edition is a special collaboration between RSM and BWB, with articles also authored by an Academy Trust CEO reflecting on their decision to convert to a multi-academy trust.

A CEO's perspective why we decided to become a multi-academy trust

31 January 2018

Before joining a multi-academy trust (MAT), do they have a school in improvement and how has the improvement been secured?

Academy trust mergers made simple

31 January 2018

In this article, we outline the merger process and key consideration for ensuring a successful merger.

Top tips: disciplinary proceedings relating to safeguarding

31 January 2018

Have your staff, governors and trustees been trained on how to identify and deal with safeguarding concerns?

Narrow scope amendments to IFRS 3, IFRS 11, IAS 12 and IAS 23
Danielle Stewart OBE

23 January 2018

In December, the International Accounting Standards Board issued narrow-scope amendments to four IFRS Standards as part of the annual Improvements to IFRS Standards 2015–2017 cycle.

Help with pension disclosures required by IAS 19
Alan Aitchison

23 January 2018

Clear pension scheme disclosures can be key to helping users of IFRS accounts to understand a company’s future cash flows.

Government spurs regional investment

22 January 2018

With London reaching saturation point, investors are now turning their attention to new growth hotspots across the country. Regional activity is now a key focus. Government-led transport projects and digital infrastructure investment are the biggest investment stimuli.

No Christmas cracker for restaurant and pub groups

19 January 2018

Britain’s managed pub and restaurant groups saw collective like-for-like sales marginally down by 0.1% over the six-week Christmas and New Year period, according to latest figures from the Coffer Peach Business Tracker.

Non-resident directors of UK companies and the tax implications
Lee Knight

19 January 2018

It’s quite common for overseas directors of UK companies to visit the UK for short term business trips. However, the tax and NIC requirements that are triggered under PAYE by these visits are often overlooked.

A snow bomb, employee absence and the question of pay
Kerri Constable

19 January 2018

The ‘snow bomb’ just before Christmas highlighted to many employers the difficulties some their workers had getting into work. This has prompted a number of questions from managers and business owners about whether workers who do not attend are entitled to receive pay.