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Tax

Third-party gifts

Do your clients’ businesses provide gifts or other benefits to social media influencers, journalists and the like? If so, remember that there is nearly always a tax angle.

FinancialReporting

Deferred tax

Steve Collings unpacks the reasons for deferred tax and how to account for it.

InstantExpert

Why SMEs could have to expand their supplier finance disclosures

The International Accounting Standards Board plans to improve transparency of supplier finance disclosures in small- and medium-size enterprise rules.

BackToBasics

Eight signs a hobby has become a trade

HMRC’s badges of trade are sure signs of trading.

The Association of Accounting Technicians. 30 Churchill Place, London E14 5RE Registered charity no.1050724. A company limited by guarantee (No. 1518983).

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