Housing associations are increasingly adopting component accounting, as recommended in SORP 2008, and need to be aware (unless they are charitable) of the impact this change in accounting policy will have on taxable profits.

We live in a world that offers greater mobility than ever before. This can result in a person having business interests and accommodation in more than one country.

If you are planning to purchase plant and machinery, you should consider when you will purchase it and how much you will spend and ideally contact us before the purchase.

Before letting dwellings which are failing to sell in the current climate, careful consideration should be given to the VAT implications which may apply.

Since 2008, the Government has imposed a cost on non-UK domiciliaries (non-doms) claiming the remittance basis.

Britain's largest dedicated manufacturer of flexible circuit boards for electronic devices has been placed into administration.

Alternative IHT strategies continue to grow in popularity as people look for more flexible options.

Rajesh Sharma highlights the options for professional firms looking to expand into Europe.

The EU has announced that it would change the parent-subsidiary directive to prevent groups benefiting from double non-taxation.

The Financial Reporting Standard for Smaller Entities (FRSSE) is designed to act as a one-stop shop for smaller companies (i.e. small companies as defined in companies legislation and other entities which meet the same criteria).

As many of our readers will be painfully aware, FRS102 has particularly significant repercussions for financial instruments.

The attractiveness of the multi-manager solution, particularly to smaller investors, means it is no surprise to find that the number of institutions offering such a service has been increasing steadily in recent years.

Trustees and administrators of pension schemes are increasingly looking for outsourced accounting support due to pressure to meet financial year end deadlines.

Just when it appeared all was lost, the landlord stepped in. Steve Tancock reports.

Accounting standards, regulation and law seem to place ever increasing requirements as to the amount of information that should be disclosed in annual financial reports.

The success of an acquisition can be significantly influenced by the extent and quality of the financial due diligence undertaken.

It’s a good idea to start your auto-enrolment planning early – especially given the growing demand on pension scheme providers to help companies meet their obligations.

Do you have directors (including non-executive directors) to whom you make gross payments?

Self-invested pension plans (SIPPs) have been a feature of progressive pension planning over the last decade or more, and rightly so.

Despite the summer of sport, 2012 has been a difficult year for hoteliers.