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Displaying 1-10 of 264 results
Member insights: December 2024
- Article
- 18 Dec 2024
As members continue to digest announcements made in the Autumn Budget, it’s the rise in Employers’ National Insurance that dominates the agenda. But despite challenges, businesses remain cautiously upbeat for 2025.
Technical round-up: December 2024
- Article
- 18 Dec 2024
This month’s top stories feature issues with HMRC’s customer service performance raised by ICAEW; the Scottish and Welsh Budgets; and a range of articles on why the UK must reform VAT.
Government rolls out carbon and nature credit principles
- Article
- 17 Dec 2024
As MPs prepare to seek public views on how to boost the use and integrity of voluntary carbon and nature markets, six principles set the tone for good practice among corporates.
FRC issues draft amendments to FRS 101 Reduced Disclosure Framework
- Article
- 17 Dec 2024
The FRC has proposed changes that it says will ensure FRS 101 will continue to provide cost-effective disclosure reductions for those entities applying the standard.
ESG reporting now ‘business as usual’ for top companies
- Article
- 17 Dec 2024
KPMG’s global survey reveals that 95% of the world’s biggest corporations are now publishing carbon targets, while more than half have a sustainability leader.
Cyber 2024 wrap-up: tech’s double-edged sword
- Article
- 17 Dec 2024
This year continues to remind us that while technology can make us more efficient, productive and agile, it also opens us up to manipulation and exploitation.
ICAEW comments on Finance Bill 2024-25
- Article
- 16 Dec 2024
ICAEW’s Tax Faculty monitors the progress of Finance Bill 2024-25 and sets out its concerns regarding some aspects of the legislation, including the impact of the mid-year changes to rates of capital gains tax (CGT) on tax returns.
Guidance on making claims for foreign tax credit relief
- Article
- 16 Dec 2024
HMRC is writing to taxpayers who claimed relief for foreign tax paid on employment or other income in their self assessment return for 2022/23 and may be considering making a similar claim for 2023/24.
Economic insight paints mixed picture of South-East Asia
- Article
- 13 Dec 2024
From China’s slowing growth to Malaysia and Singapore’s electronics-driven resilience – a new ICAEW report analyses how South-East Asia’s economies are shaping up for 2025.
Chart of the week: UK public sector pension liabilities
- Article
- 13 Dec 2024
Our chart this week looks at how public sector net pension obligations reduced by £1.2tn from £2.6tn to £1.4tn during the financial year ended 31 March 2023 as a consequence of a sharply rising discount rate.
Displaying 1-10 of 264 results