Good news for holding companies

HMRC has announced it is revising its policy with regard to VAT recoveries made by holding companies. As a result, it may now be possible to recover VAT, and potentially make a claim for any VAT that has not been recovered or disallowed by HMRC to date.

Senior Managers and Certification Regime: Deadline Monday 7 March

The rule changes that introduce the Senior Managers Regime (SMR) and increase individual accountability of senior managers in the financial sector take effect on 7 March. The new regime is designed to improve professional standards and culture within the financial services sector and will make it easier for firms and regulators to be clear about who is responsible for which aspects of an organisations core business areas and critical functions. The senior managers regime will also require allow senior managers to be held to account for any misconduct that falls within their area of responsibility

IFRS 16 Leases - The impact on the hotel sector

It’s been a long, long wait, but we finally have the international standard dealing with leases, IFRS 16.

It will still be a few years yet before the first financial statements are published which have to comply with the new standard, since it is effective for periods beginning on or after 1 January 2019, although early adoption is allowed.
 

IFRS 16 Leases - The impact for property investors

It’s been a long, long wait, but we finally have the international standard dealing with leases, IFRS 16.

It will still be a few years yet before the first financial statements are published which have to comply with the new standard, since it is effective for periods beginning on or after 1 January 2019, although early adoption is allowed.
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