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ACCOUNTING-TREATMENT


Derivatives, repos and stock loans: an overview starpremium
Card image Tamar Ruiz
Card image Matthew Mortimer
Matthew Mortimer and Tamar Ruiz (Mayer Brown) provide an overview of the tax treatment of derivatives, repo and stock loan transactions for UK companies.
23 October 2024
NCL Investments: an 11-0 taxpayer victory premium
Card image Angela Savin
Card image Michael Brady
Angela Savin and Michael Brady (KPMG Law) review the impact of a recent Supreme Court ruling.
21 April 2022
Basis period reform: a simplification with complications premium
Card image Frances Edwards
Card image Chris Holmes
Chris Holmes and Frances Edwards (BDO) summarise the existing basis period rules and examine how things will change under the new proposals.
9 September 2021
IBOR transition: are you ready? premium
Card image Mo Malhotra Ben Moseley Gemma Marshall
Ben Moseley, Mo Malhotra and Gemma Marshall (Deloitte) provide an overview of some of the accounting, tax and transfer pricing implications, and set out some actions that companies may wish to consider.
20 May 2021
NCL Investments: upholding the primacy of accounts premium
Card image Dominic Stuttaford
Card image Susie Brain
Dominic Stuttaford and Susie Brain (Norton Rose Fulbright) examine the Court of Appeal decision.
16 June 2020
Taxation of cryptoassets for businesses premium
Card image Robert Langston
Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open. 
14 November 2019
SME update for October 2016
Card image Paul Howard
Paul Howard (Gabelle) provides this month’s update examining the most significant recent tax developments affecting SMEs.
 
19 October 2016
Greene King: loan relationships and accounting issues premium
Card image Heather Self
Heather Self (Pinsent Masons) examines the Court of Appeal decision in Greene King PLC and Greene King Acquisitions Ltd v HMRC.
 
4 August 2016
Ask an expert: FRS 102 and business combinations premium
Card image Richard Jones

Richard Jones answers a query on business combinations and FRS 102

18 June 2014
The Upper Tribunal decision in Greene King: tax and accounting premium
Card image Vimal Tilakapala
Card image David Stainer

The Upper Tribunal has upheld the FTT’s decision in Greene King. Vimal Tilakapala and David Stainer analyse the impact of the decision.

8 May 2014
EDITOR'S PICKstar
NEWSRSS Read all
NICs Bill published
19 November 2024
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
Syngenta Holdings Ltd v HMRC
13 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
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