CA Magazine
Every article from your latest print edition of CA Magazine
January 2011
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A step in the right direction
Corporate tax reform for a simpler and more stable system is the Government’s priority
New legislation to tackle avoidance
Government puts moves in IHT avoidance, proposes GAAR
Avoid any surprises over companies rules changes
Associated company rules hold pitfalls for the unwary
R&D tax relief – use it or lose it
Why is that valuable tax relief so rarely used?
That snow excuse
Donald Drysdale considers the impact of wintry weather on filing deadlines and also explains the Institute’s recommendations for simplifying the whole of the tax system
Crystal clear
Donald Drysdale hopes that the Government’s new approach to clarity in the development of tax policy is a habit that is set to last
Middle way rejected
Calman’s proposal for a compromise on who runs corporate insolvency in Scotland has been rejected by Westminster, says Joanna Clark
Test of strength
Assessing the soundness of a pension scheme’s employer covenant is not necessarily a straightforward task, warns Iain Talman
Getting the balance right
ICAS guidance on pension schemes and the employer covenant
Seeing the wood for the trees
As Charles Elad and Kathleen Herbohn report, the way that the value of agricultural assets is reported varies widely in different countries, even if they are supposed to be using the same accounting standard