For RPs left confused by the SORP 2008 requirements for impairment provisions, help is now available.

For many years, anyone buying property in France, Spain or Portugal, among other countries, was advised to do so by purchasing shares in an offshore company which, in turn, owned the property. The main reason for this was to avoid the impact of local succession laws or taxes, rather than for UK tax planning purposes.

David Miliband, the new Head of DEFRA, has admitted that the Rural Payments Agency (RPA) has missed its payment target for 2005. Under EU rules, 96% of payments needed to be made by the end of June. It was calculated that around 94.9% were issued by the deadline.

The Government plans to invest £1.8bn in digital transformation by 2020.

It is not uncommon for NEDs to provide a company with consultancy services in addition to directorship services.

R&D is not restricted to the oft-cited life sciences, but covers companies in virtually every industry which are undertaking some form of innovation.

HMRC has issued a consultation and draft legislation on tacklingmarketed tax avoidance, setting out a requirement to pay the tax if a follower notice has been issued.

While recognising that the richest taxpayers pay an increasing percentage of UK tax revenue, the Chancellor in this Budget has made it clear that the Government aims to ensure that wealthy individuals will have to be far more transparent in their tax affairs and pay the tax that Parliament intends.

Support for aspiring entrepreneurs as Britain opens for business and supports those buying new-build homes.

A recent Tribunal decision has highlighted the perennial problem of applying the correct VAT treatment of management services to an overseas entity and, in particular, where such services should be deemed to be supplied for VAT purposes.

In the middle of change it can be easy to overlook the impact that restructuring, growth and mergers have on reward strategy.

Managing your working capital – the amount of money needed to bridge the gap between paying out your outgoings and getting paid by your clients – has a major impact on the financial headroom you can create to enable you to continue making the drawings you expect.

It has always been a hotly debated issue – how can trustees meet increasing demands for income from its capital base?

Our second law firm survey has just been completed. 101 law firms took part in the survey including 16 of the top 20 firms.

One thing is certain – workplace pensions are here to stay. As an employer you have a duty to designate a workplace pension scheme.

CRD IV introduces significant changes to what comprises eligible capital or own funds, notably it removes what is currently Tier 3 capital.

Global equities continued to advance over the month, despite some economic crosscurrents that made the Oil and Mining sectors particularly volatile. The fears of a US slowdown driven by the housing market were somewhat alleviated by the ongoing weakness in the oil price as inventories rose and the risk of disruption from hurricanes or Middle East tensions faded into the background.

For much of 2005, we drew attention to the fact that, while corporate war chests have been swollen by a combination of soaring profits, companies were reluctant to reinvest in new plant, preferring instead to make share buybacks and acquisitions, and we believed that this would act as a major support to global markets.

Sonny Lulla of Infrastructure India plc discusses the company's experiences investing in infrastructure businesses in India.

The Companies Act requirements in respect of disclosure of auditor remuneration are set to change for all UK companies (whether UK GAAP or IFRS preparers) for periods beginning on or after 1 October 2011.