Essentials - October 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:

• FRS 28 - Corresponding amounts
  
• Reminder to AIM listed companies about IFRS
  
• Proposed SORP on accounting by LLPs
  

Direct tax updates include:

• Tax avoidance disclosure nets HMRC a rich haul of schemes
  
• CFE looks to ECJ to resolve uncertainties as Marks & Spencer group relief case judgment looms
  
• Legal & General case: HMRC appeals Special Commissioners on trade income DTR
  

Indirect tax updates include:

• Technical knockout: HMRC needs to follow correct procedures when raising an assessment
  
• VAT treatment of new products
  

Employer & shareholder updates include:

• New guidance on share incentives plans
  
• New research into international assignments
  
• Pensions: urgent actions for companies
  

Legal updates include:

• Age discrimination.
  

By clicking the download above you can access a printable copy of this publication.