Essentials - November/December 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:

• ASB publishes an amendment to FRS 26
  
• Exemption from requirement to prepare consolidated financial statements for intermediate parents
  
• Amendment to Companies Act 1985 and FRS 2
  

Direct tax updates include:

• HMRC asks searching tax questions of Board chairs
  
• Code of Conduct on transfer prising documentation in the EU: FAQs
  
• Draft regulations under NIC’s Bill leave questions outstanding
  

Indirect tax updates include:

• Two step implementation of new EC VAT regulations
  

Legal updates include:

• New consultation considerations under TUPE.
  
• By clicking the download above you can access a printable copy of this publication.