Pension Schemes Act 2021 - Where did we start and where are we now? By Rebecca Smith Introduction It has now been 18 months since the Pension Schemes Act 2021 (the “ Act ”), which…
Accountancy Newsletter July 2022 By Richard Highley, , Naomi Park, Kevin Hawthorn, Hannah Gregory, Rebecca Smith, , Francesca Muscutt, DAC Beachcroft's Accountancy Newsletter features topical news and insights for our clients and…
Scope of an accountant’s duty of care when acting as an introducer Knights v Townsend Harrison Limited [2021] EWHC 2563 (QB) By Hannah Gregory, Rebecca Smith The decision of the High Court in Knights v Townsend Harrison provides guidance regarding the scope…
Preparing for the Future – Pensions Dashboards By Rebecca Smith, Khurram Shamsee Back in February last year, the Pension Schemes Act 2021 introduced the framework for pension…
Accountancy Newsletter - July 2021 By Richard Highley, Naomi Park, Francesca Muscutt, Christopher Dyke, , Rebecca Smith, Kevin Hawthorn, Giles Hindle, Christopher Wall Breaking the Mountaineer’s Knee: Supreme Court establishes “purpose test” to assess the scope of an…
Exposures under the Pensions Schemes Act 2021 for auditors and accountants By Christopher Dyke, Rebecca Smith The introduction of broad new criminal sanctions and civil fines in the Pensions Act 2021 (PSA)…
Accountancy Newsletter - December 2020 By Richard Highley, Rebecca Smith, Phil Murrin, Christopher Dyke, Gill Burnett, Julian Bubb Humfryes, Naomi Park, , DAC Beachcroft's Accountancy newsletter features topical news and insights for our clients and…
Covid, economic disruption and crime – a perfect storm for Accountants By Rebecca Smith, Christopher Dyke Periods of financial disruption and social change, such as that created by the Covid-19 pandemic,…
Accountancy Newsletter - July 2020 By Richard Highley, Rebecca Smith, Kevin Hawthorn The FRC exercises Foresight – KPMG Decision Notice shows a radical development in FRC enforcement …
FRC announces Principles for Operational Separation of audit practices By Rebecca Smith On 6 July 2020 the Financial reporting Council (FRC) announced the road map for the Big 4…
Disguised Remuneration Schemes and The Loan Charge- Are Accountants Exposed? By Rebecca Smith Accountants have been facing claims for a while because of their previous involvement in disguised…
“Is it time to build a new house?” Financial reporting – a new era beckons for professionals, directors and their insurers. By Rebecca Smith Two significant publications at the end of 2018 seem likely to transform financial reporting and…
Accountancy Newsletter March 2019 By Richard Highley, Giles Hindle, Naomi Park, Julian Bubb Humfryes, Francesca Muscutt, Tim Ryan, , Rebecca Smith, Suzanne Wharton DAC Beachcroft's Accountancy newsletter features topical news and insights for our clients and…
Relief for Pension Trustees facing tax liability By Rebecca Smith, Lindsay Elliott M v St Anne's Trustees Limited (June 2018) – In the Court of Appeal in Guernsey DAC Beachcroft…
FCA's first referral to the CMA By Rebecca Smith, Jamie Russell The Financial Conduct Authority ( FCA ) has serious concerns over the way the £7tn UK asset…
Trust Busting By Rebecca Smith In a world where the creation of schemes to exploit loopholes in global tax laws causes social…
Accountancy Newsletter May 2017 By Richard Highley, Ross Risby, Suzanne Wharton, Naomi Park, Rebecca Smith, Sarah Crowther, Hannah Gregory, Declan Finn, Dan Preddy DAC Beachcroft's Accountancy newsletter features topical news and insights for our clients and…
When professional duties go beyond the terms of engagement By Rebecca Smith, Hannah Gregory The recent High Court case of Denning v Greenhalgh Financial Services Limited held that the…
Accountancy Newsletter February 2017 By Richard Highley, Ross Risby, Suzanne Wharton, Naomi Park, Francesca Muscutt, Rebecca Smith DAC Beachcroft's Accountancy newsletter features topical news and insights for our clients and…
Limiting liability: Star Polaris and its implications for terms of engagement By Rebecca Smith The recent case of Star Polaris LLC v HHIC-Phil Inc[1] in the High Court is a reminder to…
Guernsey court adopts restrictive approach to Hastings Bass By Rebecca Smith, Hannah Gregory In the autumn edition of this newsletter, we reported on a decision by the Guernsey Court in the…
Resolving mistakes in pensions and trust documentation: A glimmer of hope By Rebecca Smith The recent High Court decision in December 2015 of Re BCA Pension Plan [2015] All ER(D)38 (Dec)…
A Welcome Lifeline To Guernsey Trustees By Rebecca Smith The 1974 case, Re Hastings Bass established a principle that allowed the courts in England and…
