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Every article from your latest print edition of CA Magazine
April 2008
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'A lot of tweaking, with little effect...'
A combination of factors ensured that last month's Budget was received with more of a whimper than any bang
Paler shade of green
The persecution of the plastic bag took the headlines, but for a Budget trumpeted as embracing environmental issues, the substance was harder to pin down
Blow to whisky with 59p rise
The hangover for Scotland's whisky industry has been worse than overindulging on single malt at New Year
Allowances and limits
The basic rate of income tax falls to 20 per cent and the 10 per cent band is dropped
Small concessions for non-doms
With no U-turn on the controversial tax on non-doms, the effect of the £30,000 tax-avoidance levy on the UK's reputation as a hub for international business is as yet unkown
Incentives for oil but tax take rises
The Budget did not include any windfall tax for the North Sea
Anti-avoidance changes could wipe out cut in large business tax rate
Large business' tax rate will fall 2 per cent to 28 per cent
Taper: no reprieve
The Chancellor did not go back on his plans to abolish 10 per cent CGT taper relief for business assets
Equality issues
As the European Court of Justice prepares to rule on age discrimination, Sheila Gunn looks at equality law pitfalls in the workplace
FRC stakeholder views sought
The Financial Reporting Council aims to stimulate dialogue with stakeholders about how to improve the cost-effectiveness of its regulation
Practical guidance on revised bank letter procedures
Practical guidance on applying the Auditing Practices Board's revised procedures for bank letters is now available to download from the ICAS website
Consultation of financial instruments
The International Accounting Standards Board is seeking comment on a discussion paper on the distinction between equity financial instruments and others (non-equity instruments).
IAASB report highlightss Clarity Project work
The International Auditing and Assurance Standards Board has released its 2007 report
Mortality moves
The Pensions Regulator has set out a new approach to mortality assumptions
New build ideas
Ian McCann looks at benefits for developers who look beyond the design-and-build procurement route
Advice on reconciliations
New advice from the Auditing Practices Board
Institutes offer guidance on realised profits and losses
A consolidation of guidance on realised and distributable profits under the Companies Act 1985 from the ICAEW and ICAS was issued in February 2008
Conflict consultation
The Pensions Regulator has issued draft guidance to trustees for consultation
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