Essentials - August 2005

This edition of our Essentials newsletter covers the latest accounting, tax and legal matters, plus a calendar for finance directors that features key upcoming dates and deadlines.

Accounting updates include:

• Amendments to the Listing Rules
• Distributable profits: Implications of IFRS and new UK GAAP - draft guidance issued
• Reporting requirements in AIM -listed companies
  

Direct tax updates include:

• Arbitage: An inbound sapshot of Finance Act amendments
  
• Past corporate tax (CT) deductions for certain employee remuneration costs at risk following the
• House of Lords judgement in Dextra
  

Indirect tax updates include:

• Commercial restructuring can work
  
• Decision comes in Commissioners of HMRC v. Debenhams Retail plc case
  

Legal updates include:

• New TUPE regulations introduced
  
• Good news for private equity fund raisers
  
• By clicking the download below you can access a printable copy of this publication.