Accountancy Newsletter February 2015

The Financial Reporting Council – insurance issues

The Financial Reporting Council is the independent disciplinary body for accountancy firms and actuaries in the UK. It provides a level of regulation for cases which are considered more serious and have a public interest element, other cases being dealt with by the ICAEW for most accountants.

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HMRC's tax avoidance campaign​

Standard of care and loss of a chance

The 'Google' Diverted Profits Tax

In a regular feature, we set out the latest developments in HMRC's campaign against tax avoidance.

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A recent decision in the High Court case of Altus Group (UK) Ltd [2015] has provided useful guidance for accountancy firms.

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HM Government's new anti-avoidance proposal looks set to come into force from 1 April 2015.

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Scope of duty and the corporate veil

Latest news and developments at the FRC

For in-house counsel

A recent case, addressing the scope of an accountant's duty to an investor in a firm which the accountant advised, is under appeal.

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We report today on insurance issues for accountants in relation to FRC investigations.

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A number of recent developments may have an impact on disputes which get as far as formal litigation.

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