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FAE 2014 Results - The results for the FAE 2014 examinations are published today, Friday 21st November. Students and Firms can access their results by logging in to their student portal. Top Ten Placing, Prizewinner details and statistics relating to these results are available at the following link. If you have any questions in relation to these results please contact the dedicated exams help line on 01 5233926 or 00 353 1 5233926.

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Changes to the filing and payment date on relevant property trusts
As a result of Finance Act 2014, a change has been made to the IHT filing and payment date on relevant property trusts. The changes apply to all chargeable events arising on relevant property trusts on or after 6 April 2014. Readers are advised that the information in guide IHT113 on filing and payment dates is incorrect for events arising on...

A new framework for Technical Actuarial Standards
The Financial Reporting Council (FRC) is consulting on a new framework for Technical Actuarial Standards (TASs). The changes aim to ensure that users of actuarial information (such as pension scheme trustees, pension scheme sponsors and insurance company directors) can rely on the quality of actuarial work, including in developing areas of actuarial work where risks to the public interest may...

HNWU guidance
HMRC has issued updated guidance on how it deals with high net worth individuals.  HMRC’s High Net Worth Unit (HNWU) was set up in 2009 and guidance was issued at the time. Since then HMRC has developed specialist teams in the HNWU, which aim to give the unit a better understanding of different taxpayers. The new guidance lists the specialist teams: Finance team...

John Herlihy FCA, VP Google & Head of Google Ireland


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