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The French Finance Act for 2012 was released on 4 July 2012 and contains a number of measures which may affect UK taxpayers and which are broadly summarised below.

If a bank enforces its security over an asset, and forces a sale of the asset, the bank must pay any capital gains tax (CGT) liability arising directly out of the sale proceeds.

The Budget announced the immediate imposition of a 15% stamp duty land tax (SDLT) charge where a single dwelling costing more than £2m is acquired by certain ‘non-natural persons’.

The 20% VAT rate has now been introduced, are there opportunities to recover costs?

In the March 2012 Budget, the Government announced the withdrawal of the VAT zero-rating for approved alterations to listed buildings with effect from 1 October 2012.

Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.

Can the US dollar maintain its position as the reserve currency given the state of the US economy? A reserve currency is one that is commonly held in significant quantities by foreign governments and institutions as part of their accumulated foreign exchange reserves.

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).

The ASB is looking to converge IFRS and UK GAAP by implementing a tier-based system.

We provide external audit services for over 70 registered providers of social housing ranging from large groups with over 50,000 units operating all over the country to small, more local or specialist associations with less than 100 units.

The efforts of the IASB to change lease accounting have stretched over a number of years.

UK groups that are either required to or choose to prepare their financial statements in accordance with IFRS have often elected to present the individual company and subsidiary accounts in accordance with UK GAAP.

Although all owners make plans for the operation of their business, many delay or don’t have time to plan for their personal exit, sale or succession.

Why have so many companies still not established a plan for how they will deal with the impact of auto-enrolment?

Group risk is an umbrella term for sponsored employee benefits and includes products such as group life insurance, group income protection and critical illness cover.

David Quinton examines why SIPPs are fast becoming the pension arrangement of choice for both employers and employees.

With the ongoing unstable economic climate and the growing volatility of defined benefit pension liabilities, many sponsoring employers are looking at ways to manage and reduce their pension scheme liabilities through ‘de-risking’.