Our Digest Collection provides information on current UK taxation, accountancy and auditing issues. The Digests are approximately 30 pages in length and are available for loan to Chartered Accountants Ireland members and students from Research & Information Services.
To borrow, email the RIS Enquiry Team citing your membership number.
Full listings of our print collections are available on our online catalogue
The Bribery Act 2010 [AD559]
Jane Mather
CCH, UK, 2011
The aim of this digest is to provide a summary of the legal requirements and the statutory guidance that goes with it and to consider not only the implications for the accountant in practice, but also what clients need to be doing to ensure compliance with the legislation. Also included are some specimen anti-bribery policies for an accountant in practice and a compliance questionnaire that could be used with clients or internally if required.
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Audit Quality in Practice [AD561]
David Chitty
CCH, UK, 2011
This digest focuses on the concept of ‘Audit Quality’ and lists its three fundamental aspects: inputs, outputs and context factors. The ten recommendations of quality are outlined. Reference is made to the IAASB paper entitled ‘Audit Quality: an IAASB Perspective’ issued in January 2011.
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A Practitioner’s Guide to the Finance Act 2011 [TTD106]
Powrie Appleby
Tolley Lexis Nexis, 2011
This tax digest provides analysis of the key provisions of the FA 2011. Business taxation, personal taxation, pensions, VAT, and changes to Associated Company Rules are covered.
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Tax Planning with Trusts [TD339]
Paul Seal
CCH Wolters Kluwer, 2011
This digest deals with types of trust, their uses and the tax aspects. Legal considerations are dealt with as is management of trusts and tax planning. The aim is to give non-specialists an introduction to trusts and their implications so that they can recognize and advise their clients and be aware of some of the most common opportunities and pitfalls.
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Pension Schemes: Tax Planning [TTD105]
John Hayward
Tolley Lexis Nexis, 2011
The aspects covered in this tax digest include pensionable earnings, tax relief on employers’ and individuals’ contributions to pension schemes, transfers, pension scheme investments and transactions and employer-financed retirement benefit schemes. The legislation up to and including the Finance Bill 2011 is explained and the tax planning opportunities are explored.
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