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FRS 102 v/s FRS 105

FRS 102 v/s FRS 105

OVERVIEW Starting FY2016 (1 January 2016), small companies which meet the criteria of a 'micro-entities' must opt between: Using Financial Reporting Standard (FRS) 102 (this standard is [...]

CHECK STATE PENSION AGE

CHECK STATE PENSION AGE

KEY HIGHLIGHTS The national state pension age for women is set to increase in 2018 – the age will be 65 years starting next year For women born between 6 April 1950, and 5 [...]

New rules for company losses

New rules for company losses

The 2017 Finance Bill set out the new rules for carried-forward losses for corporation tax purposes and brought in some key changes. Under the old rules, corporation tax losses carried forward could [...]

Attendance allowance

Attendance allowance

Overview Attendance allowance is available to individuals’ who are aged 65 and above and requires personal care such as washing, dressing or eating due to disability or illness. The amount is [...]


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