Articles - DAC Beachcroft

Articles

March 2020

Housebuilder Top Tip: Phased Development – is your planning permission up to scratch?

Housebuilder Top Tip: Phased Development – is your planning permission up to scratch?

Section 92 of the Town and Country Planning Act 1990 provides that a two part time condition should be imposed on outline planning permissions. One pa ...

COVID-19: Passing board resolutions during a pandemic (Ireland)

COVID-19: Passing board resolutions during a pandemic (Ireland)

Introduction A major impact of the measures introduced by the Irish government to control the spread of COVID-19 has been the essential prevention of ...

COVID-19: Implications for insurance brokers

COVID-19: Implications for insurance brokers

The Covid-19 pandemic will have far reaching effects on almost all businesses, but insurance brokers will continue to help their clients navigate thro ...

Managing Tricky Dismissals: Webinar

Managing Tricky Dismissals: Webinar

In this webinar, DACB Partners Joanne Owers and Nick Chronias discuss the tricky issues of dismissals including: Should you postpone a disciplinary h ...

Accountancy Newsletter  - March 2020

Accountancy Newsletter - March 2020

DAC Beachcroft's Accountancy newsletter features topical news and insights for our clients and contacts. Sports Direct and Privilege The Court ...

Sports Direct and Privilege

Sports Direct and Privilege

The Court of Appeal has handed down its judgment in Sports Direct International Plc v FRC [2020] EWCA Civ 177. This was Sports Direct’s challenge to t ...

SAAMCO principles remain a complex area of law – how does it apply to a claim based on alleged audit negligence?

SAAMCO principles remain a complex area of law – how does it apply to a claim based on alleged audit negligence?

BTI 2014 LLC v PWC [2019] EWHC 3034 (Ch) An audit report certifies that the financial statements prepared by the board of directors is free of materia ...

There is now a “dominant purpose” test for legal advice privilege – some practical points for accounting practices

There is now a “dominant purpose” test for legal advice privilege – some practical points for accounting practices

Litigation’ privilege has long been subject to a ‘dominant purpose’test. For a document to be privileged, the dominant purpose for its creation must h ...

FRC consults on proposals to revise ISA standards for identifying and assessing risks of material misstatement

FRC consults on proposals to revise ISA standards for identifying and assessing risks of material misstatement

The FRC is consulting on proposals to revise International Standard on Auditing (UK) 315 – Identifying and Assessing the Risks of Material Misstatemen ...

Disguised Remuneration Schemes and The Loan Charge- Are Accountants Exposed?

Disguised Remuneration Schemes and The Loan Charge- Are Accountants Exposed?

Accountants have been facing claims for a while because of their previous involvement in disguised remuneration schemes looking to reduce income tax a ...