In Practice Hello ACCA Member December 2015 MY DEVELOPMENT EVENTS MY ACCA LinkedIn TECHNICAL AND INSIGHT The last tax return? Is January 2016 the last fixed tax submission date? Dividend tax – is it still worth incorporating? Are you still better off incorporating to lower your total tax bill after the new dividend tax? Personal tax account – an introduction from HMRC A new digital service giving people a better understanding of their tax affairs is now available to individual customers. Plenty of good news, but is it based on solid foundations? ACCA gives its verdict on the Autumn Statement. For us practitioners the future is here… but what about our clients? The Secret Accountant believes changes to UK GAAP present a valuable opportunity to re-assess your relationship with many clients. Auto enrolment: New interactive step by step guide for employers The Pensions Regulator has launched a new interactive step by step online guide aimed at employers.  Personal income tax deductible payments Situations when interest paid on ‘qualifying loans’ is deductible in the tax computation. FRS102: the latest guidance HMRC has updated its guidance on FRS101 and FRS102 with regard to the key tax considerations that arise for companies as part of the transition. Pension Scheme SORP 2015 In November 2014 the Financial Reports of Pension Schemes: A Statement of Recommended Practice (2015) was issued. Scottish rate of income tax HMRC preparing to issue tax codes beginning with an S. Self assessment – statements and payslip Find out when HMRC will issue paper statements and payslips. Understanding competition law CMA launches support to help small businesses understand competition law. Why management liability insurance matters Many businesses underestimate the threat posed by management liability issues. Accounting for the invisible – intangible gold Intangibles are the gold of the 21st century with estimates suggesting that 80% of a listed company’s share price is no longer supported by the presence of tangible assets on its balance sheet. Dividend waivers and settlement legislation Dividend waivers can be an effective tool in tax planning – if executed correctly.

Member News Technical Advisory Service – Christmas opening hours Details of when you can obtain technical advice over the festive period. Submitting your CPD declaration Watch our 15 minute video guide to CPD and how to submit your annual declaration. 2016 UK/Irish practising certificate renewals Renew your practising certificate (and/or insolvency licence) online now. CPD 2016 Saturday CPD conferences for practitioners Popular Saturday CPD Conferences programme returns in February. Book now. Kaplan IFRS webinars These live and on-demand webinars address the challenges of optimising the timing of revenue recognition and dealing with off-balance sheet items. Online learning packs from BPP These 5, 10 and 15 course packs from BPP have been specifically designed for practitioners. How to communicate effectively – recorded webinar How to choose and use appropriate communication methods to achieve your individual and organisational goals. Practice News Recruit a new member of staff - for free Our jobs website ACCA Careers has been completely revamped - and we are now offering you two free recruitment adverts. Help shape our ‘tax return reminder’ special issue January issue will focus on tax return reminders. What should we cover? Changes to the ACCA Rulebook for 2016 Changes to the Rulebook arise largely from policy decisions, legislative and lead regulator requirements, or changes to the IESBA Code which must be replicated in the ACCA Code.

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