The Companies Act 2006 broadly defines a dormant company as one which has no transactions during a period that are required to be entered into the company’s accounting records.
FRS 102 represents a major change to the UK financial reporting landscape. Understanding how the changes will impact on your company’s tax position will help you…
Research by HMRC shows the majority of small businesses and landlords expect to consult an accountant for support in meeting the requirements of digital reporting under…
With effect from 2013-14 sole traders and partnerships carrying on a business have been able to elect to calculate their business profits using a ‘cash basis’…
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