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Cover of CA Magazine

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
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