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Will the IASB’s latest proposals make IFRS disclosures more effective?
Danielle Stewart OBE

Will the International Accounting Standards Board (IASB recent published Discussion Paper proposals make IFRS disclosures more effective?

FRS 102 – Directors’ loans – optional interim relief for small entities
Danielle Stewart OBE

The FRC has published an interim relief from FRS 102 with immediate effect to give small entities an option to simplify the measurement of certain director/shareholder loans.

Construction sector | Building the future

16 May 2017

After recovering well from the global economic crash, construction firms now face new uncertainties.

Common offshore tax misconceptions of UK resident and domiciled individuals
Andrew Hinsley

We investigate some of the common offshore tax misconceptions for UK resident and domiciled individuals and how to avoid them.

Weekly tax brief - 16 May 2017

16 May 2017

In this edition of RSM’s weekly round-up of the most important tax news, we cover the latest developments.

Common offshore tax misconceptions of UK resident and non-UK domiciled individuals
Andrew Hinsley

We investigate some of the common offshore tax misconceptions for UK resident and non-UK domiciled individuals and how to avoid them.

The tax gamble at the heart of the Labour Party manifesto

16 May 2017

At the heart of the Labour Party manifesto is the gamble that the top 5 per cent of British taxpayers and larger companies can and will pay an extra £48.6bn per year without undermining the economic health of the nation. The Labour Party is hoping that, even though it plans to increase tax by around 7 per cent of GDP, it can bring about economic growth, social justice and a better life for all. For these taxpayers, Tax Freedom Day will be postponed to October!

Mental health is a reasonable excuse

16 May 2017

As mental health awareness week draws to a close it is good to see that the tax tribunals are taking an enlightened approach to mental health issues and reinforcing that suffering from a mental illness is a reasonable excuse, but should these decisions be anonymised to protect and reassure appellants?

The tides are changing for taxation of ‘workers’

16 May 2017

Employment status is a hot topic, and many are eagerly awaiting the publication of the Taylor review that is looking into this, but could a recent Work and Pensions Committee report highlight the direction of travel?

Computers can't do everything

16 May 2017

Most commentators would accept that if a tax return is submitted late then – unless there is a genuine reasonable excuse – HMRC should quite rightly be able to impose a penalty. However, what happens if a computer makes this decision?

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