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UK legislation only permits companies to pay dividends out of profits available for distribution, i.e. those that are realised profits, in accordance with generally accepted accounting principles.

The ASB's first proposals for an accounting standard to replace current UK GAAP resulted in nearly 300 responses.

An exposure draft of the new SORP for charities was published in July and the consultation period closed on 4 November.

For many businesses an acquisition will be the best and most effective way to strengthen market position and accelerate growth.

Despite the recession, mid-market mergers & acquisitions (M&As) are still being completed, just at a substantially lower level than the past few years.

Kevin O’Shea looks at the latest plans for pensions following the shake-up announced in the Budget.

The prospect of the Federal Reserve slowing its asset purchases, combined with the threat of military action in Syria, hung heavily over financial markets in August.

Professional Practices News talks to Richard Green about the importance of succession planning and the dangers of leaving it too late.

Entrepreneur Country Forum calls for less bureaucracy, more recognition and more help for entrepreneurs.

Rajesh Sharma outlines some of the key tax questions that entrepreneurs should ask when going international.

The Patent Box regime introduced by Finance Act 2012 provides that on election a company’s qualifying patent box profits will be taxed at broadly an effective 10% rate of corporation tax.

Tina Riches highlights some of the key Budget announcements affecting entrepreneurial businesses.

The current offshore fund reporting regime was introduced in 2009 to replace the distributing fund regime.

The Government introduced the new Seed Enterprise Investment Scheme for shares issued after 5 April 2012, to encourage investment in small start-up companies.

The Government introduced the Seed Enterprise Investment Scheme (SEIS) to encourage investment in small start-up companies.

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

With the growing use of forensic technology in case preparation, John Holden looks at ways to control the scale and cost of investigations.