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CA Magazine

Every article from your latest print edition of CA Magazine

April 2010

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Budget 2010: Short on substance

A lacklustre response: that’s the best way to describe the last Budget before the election

Budget 2010: Delayed rise attempts to fuel growth

The Chancellor’s decision to delay a rise in fuel duty was designed to ease the pressure on both businesses and family incomes, he said

Budget 2010: This time, it's personal

The Budget statement confirmed a range of tax measures targeting high earners that had already been announced

Budget 2010: Stamping on big spenders

One of the big headlines to come out of the Budget was the doubling of the threshold for stamp duty to £250,000, for first-time buyers over the next two years

Budget 2010: Tax evasion penalties

The Budget included tough new penalties for offshore tax evasion, with penalties of up to 200 per cent for deliberate and concealed evasion

Budget 2010: Growth fund for business launched

A new national investment corporation, UK Finance for Growth, was the centrepiece of a raft of measures aimed primarily at high-tech, creative and small businesses

Budget 2010: Retirement still a big issue for Chancellor

The Chancellor said the number of jobless emerging from the recession was 1.6m, lower than expected and well under the levels of three million, which it reached during the recessions of the 1980s and 1990s

Are you prepared?

Mandatory online tax filing is on its way and, as Donald Drysdale explains, it will affect all UK businesses, large and small

Code words

Paul Provan outlines the main arguments in the ICAS response to the FRC’s consultation on reforming the Combined Code on Corporate Governance

Major rethink urged by pension funds body

The body representing the UK’s pensions sector has called for a major rethink on pensions accounting

The future of UK GAAP

The Accounting Standards Board says it has received more than 150 “high quality” responses to its policy proposal The Future of UK GAAP

Charity cases

Christine Scott reports on the role and duties of the independent examiner, and other developments in charity accounting

APB issues a revision to Practice Note 15 (I)

The Auditing Practices Board (APB) has issued Practice Note 15 (I) (Revised) updating the current guidance, which was issued in December 2005, for changes in the regulatory environment for pensions in Ireland including the Occupational Pensions Schemes (Disclosure of Information) Regulations 2006

Call for comments on Statutory Money Purchase

The Board for Actuarial Standards (BAS) has issued a call for comments on possible changes to rules on how calculations should be carried out for pension projections in statutory annual statements for money purchase pension schemes

FRC chief executive argues for an EU focus on principles

Stephen Haddrill, chief executive of the Financial Reporting Council, has called on the European Commission to focus on behaviours rather than rules. He also argued that the principle of “comply or explain” should remain a cornerstone of the EU governance framework

Long and short of it

Karen Shaw explains the bold thinking behind a new ICAS publication that shows that corporate reports can be short, succinct and to the point

Open to public scrutiny

Proposals to extend the scope of freedom of information in Scotland will, if accepted, expand an existing risk to the commercial confidentiality of companies bidding for public sector contracts

An inspector calls

An examination of the books by HMRC doesn’t have to be a nervewracking experience, writes Kevin Igoe – if you know the procedures

Setting the record straight

John Moffat and Paul Provan keep the current spotlight on pension matters with a look at the recent consultation document from The Pensions Regulator on improving the state of record keeping by pension schemes

Choosing the right option

Bad news on pension accounting disclosures may encourage FDs to change approach

Risks, rewards and boards

The financial crisis saw major institutions come tumbling down. Now, as Granger Brash explains, reforms to corporate governance in the UK are aimed at ensuring this doesn’t happen again

Coming attractions

It's going to be a busy few years for UK accountants says Gordon Herbertson, as he looks ahead to major changes under way for financial reporting
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