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Accountancy Newsletter September 2015

Published 9 septiembre 2015

When will communications with regulators be privileged?	FRC dishonesty decisions - Woodbridge and Jarvis	Court of Appeal finds accountants liable to a lender for the full amount of a loan, despite significant loan repayments
In the recent interlocutory judgment of Property Alliance Group Limited v Royal Bank of Scotland PLC, that will be of interest to accountants, the courts have provided useful guidance on the question of whether communications with regulators will be privileged in subsequent proceedings. Read more	In two recent decisions, the FRC has demonstrated what it will want to be viewed as an uncompromising approach that it will take to cases involving dishonesty. Read more	In the recent case of Swynson Ltd v Lowick Rose LLP, the Court of Appeal gave guidance on how damages should be assessed when loss has been avoided. Read more
Tax avoidance schemes		Littlewoods v HMRC
Recent figures released by HMRC record the progress that they have made in seeking early repayment of tax under the Accelerated Payment Notice (APN) regime. This article also addresses recent investor judicial review applications, and the outlook for claims against the profession. Read more		Court of Appeal case Littlewoods Limited and others v The Commissioners for Her Majesty's Revenue and Customs [2015] provides guidance on valuing the benefit received by defendants in claims for unjust enrichment. Read more
Bankruptcy - Change ahead
The Insolvency Service has confirmed in the summer edition of its quarterly newsletter that applications for bankruptcy orders by debtors (as distinct to creditors) will be moving from the Courts to an online portal run by the Insolvency Service with effect from April 2016. Read more

Authors

Richard Highley

London - Walbrook

+44 (0)20 7894 6470

rhighley@dacbeachcroft.com

Ross Risby

London - Walbrook

+44 (0)20 7894 6910

rrisby@dacbeachcroft.com

Julian Miller

London - Walbrook

+44 (0)20 7894 6859

jmiller@dacbeachcroft.com

Suzanne Wharton

Leeds

+44 (0)113 251 4775

swharton@dacbeachcroft.com

Giles Hindle

Bristol

+44 (0)117 918 2195

ghindle@dacbeachcroft.com