It's good to talk
Article Abstract:
Consultation is considered as a two-way process in which a suggestion by the government is discussed and replies are collected and carefully evaluated in a specified time period after which a decision is taken, whereas a poor initial consultation may result in weeks of discussion before amendments are made to the original proposal. The trusts proposal and Lord Carter's report are leading examples of present situations of improper consultations wherein the proposals were accepted without prior debate.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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Avoidance and the tax practitioner
Article Abstract:
The tax avoidance breakdown has resulted in distrust between Revenue & Customs and tax advisers. Some of the proposals to decrease the trust gap between the Revenue and tax practitioners include taking business people into the non-executive tax policy arm of the Treasury and a voluntary code of conduct to be signed both by tax advisors and the Revenue.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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Assessing the impact of ISAs
Article Abstract:
The overall impact of the adaptation of the new International Standards on Auditing (ISA) that is being introduced in the United Kingdom is reported. The approach to risk assessment, the programme of audit tests and the costs are some of the fields that are being replaced by the ISA.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
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