Financial reporting is becoming more onerous and complex, particularly for listed companies. Accounting scandals have led to a greater regulatory focus on the role of audit committees, non-executive directors, risk management and internal control which put the Finance Director under new and more stringent pressures.
This quick reference manual provides extensive information on recent changes and authoritative coverage of all the financial operations a busy Finance Director has now to undertake. All the key business critical information is here in one book – everything a busy Finance Director needs access to. Written by professionals for professionals so that key information is easily accessed, assimilated and used. Detailed sections are devoted to audit, cash flow management, corporate transactions, financial reporting, management accounting, taxation and treasury and risk management.
1. Cover image - p. 1 2. Table of Contents - p. 2 3. Copyright Page - p. 3 4. Preface - p. 4 5. Abbreviations and References - p. 5 6. Chapter 1. Audit - p. 6 7. 1.1. The External Audit Requirement - p. 65 8. 1.2. Audit Exemption for Dormant Companies - p. 10 9. 1.8. Audit Exemption for Small Companies - p. 11 10. 1.18. Appointment of External Auditors - p. 15 11. 1.39. Changes in External Audit Appointments - p. 22 12. 1.58. Rights and Duties of External Auditors - p. 27 13. 1.70. Statutory Reporting by External Auditors - p. 31 14. 1.99. Other Reporting by External Auditors - p. 41 15. 1.106. Remuneration of External Auditors and their Associates - p. 43 16. 1.114. Auditor Liability Limitation Agreements - p. 46 17. 1.121. Internal Audit - p. 48 18. 1.145. Audit Committees - p. 53 19. Appendix 1. Useful Websites on Audit-Related Matters - p. 64 20. Appendix 2. Specimen Terms of Reference for an Audit Committee - p. 65 21. Chapter 2. Cashflow Management - p. 66 22. 2.1. Overview - p. 66 23. 2.5. Managing Cash Resources - p. 66 24. 2.17. Managing Debtors - p. 68 25. 2.28. Managing Creditors - p. 70 26. 2.34. Managing Stock - p. 71 27. Appendix 1. Useful Websites on Cashflow Management and Related Issues - p. 72 28. Chapter 3. Company Law - p. 73 29. 3.1. Maintenance and Retention of Accounting Records - p. 73 30. 3.15. Requirement to Prepare Annual Accounts - p. 75 31. 3.27. Laying and Delivering Accounts - p. 78 32. 3.44. Small Companies and Groups - p. 83 33. 3.62. Medium-sized Companies and Groups - p. 89 34. 3.74. Banking and Insurance Companies and Groups - p. 92 35. 3.79. Publication of Accounts - p. 94 36. 3.84. Revision of Defective Accounts and Reports - p. 95 37. 3.92. Dividends and Distributions - p. 97 38. Appendix 1. Useful Websites on Company Law Issues - p. 100 39. Chapter 4. Company Secretarial - p. 101 40. 4.1. Role of Company Secretary - p. 101 41. 4.5. Statutory Books and Registers - p. 102 42. 4.22. Returns and Forms - p. 106 43. 4.27. Meetings - p. 107 44. 4.41. Other Administrative Matters - p. 110 45. Appendix 1. Useful Websites on Company Secretarial Issues - p. 112 46. Chapter 5. Contracts - p. 113 47. 5.1. Overview of Contract Law - p. 113 48. 5.11. Standard Terms of Business - p. 115 49. 5.15. Reservation of Title - p. 115 50. Appendix 1. Useful Websites on Contract Law and Related Issues - p. 116 51. Chapter 6. Corporate Governance - p. 117 52. 6.1. The Combined Code - p. 117 53. 6.11. Directors - p. 119 54. 6.26. Directors’ Remuneration and Service Contracts - p. 124 55. 6.39. Accountability and Audit - p. 127 56. 6.44. Relations with Shareholders - p. 128 57. 6.46. Dialogue with Institutional Shareholders - p. 128 58. 6.50. Institutional Shareholders - p. 129 59. 6.60. Reporting Requirements - p. 132 60. 6.66. Internal Control - p. 133 61. 6.84. Going Concern - p. 137 62. Appendix 1. Useful Websites on Corporate Governance Issues - p. 143 63. Appendix 2. Checklist – Combined Code Reporting Requirements - p. 143 64. Chapter 7. Corporate Transactions - p. 147 65. 7.1. Acquisitions - p. 147 66. 7.15. Mergers - p. 151 67. 7.20. Disposals - p. 152 68. Appendix 1. Useful Websites on Corporate Transactions - p. 153 69. Appendix 2. Planning an Acquisition - p. 153 70. Chapter 8. Directors’ Duties - p. 155 71. 8.1. General Duties - p. 155 72. 8.14. More Specific Duties - p. 157 73. 8.21. Loans to Directors - p. 158 74. 8.37. Other Transactions with Directors Requiring Members’ Approval - p. 164 75. 8.42. Disclosure of Transactions with Directors - p. 165 76. Appendix 1. Useful Websites on Directors’ Duties and Related Issues - p. 168 77. Chapter 9. E-commerce - p. 169 78. 9.1. E-commerce Strategy - p. 169 79. 9.9. Security Issues - p. 171 80. 9.19. Risk Assessment and Management - p. 172 81. Appendix 1. Useful Websites on E-commerce and Related Issues - p. 173 82. Chapter 10. Employment Law - p. 174 83. 10.1. Types of Worker - p. 174 84. 10.10. Contracts of Employment - p. 176 85. 10.22. Discrimination - p. 180 86. 10.27. Payment Rights - p. 181 87. 10.32. Maternity and Parental Leave - p. 183 88. 10.40. Sickness - p. 185 89. 10.42. Dismissal - p. 185 90. 10.44. Discipline and Grievances - p. 186 91. 10.49. Redundancy and Dismissal - p. 186 92. 10.60. Transfer of Undertakings - p. 188 93. 10.68. Dispute Resolution - p. 189 94. 10.74. Other Relevant Legislation - p. 190 95. Appendix 1. Useful Websites on Employment Issues - p. 190 96. Chapter 11. Financial Reporting - p. 191 97. 11.1. Accounting Standards - p. 233 98. 11.28. True and Fair View - p. 195 99. 11.36. Materiality - p. 198 100. 11.49. Statement of Directors’ Responsibilities - p. 201 101. 11.57. Form and Content of Companies Act Individual Accounts - p. 202 102. 11.73. Form and Content of Companies Act Group Accounts - p. 207 103. 11.88. Directors’ Report - p. 211 104. 11.105. Summary Financial Statements - p. 217 105. 11.118. Half-yearly Financial Reports - p. 221 106. 11.134. Preliminary Announcements - p. 225 107. 11.147. Reporting on the Internet - p. 229 108. Appendix 1. Useful Websites on Financial Reporting Issues - p. 232 109. Chapter 12. Fraud - p. 242 110. 12.1. Understanding Fraud - p. 242 111. 12.13. Responsibility for Fraud Prevention and Detection - p. 244 112. 12.18. Minimising the Risk of Fraud - p. 245 113. 12.27. Detection of Fraud - p. 247 114. 12.35. Developing a Fraud Response Plan - p. 248 115. Appendix 1. Useful Websites on Fraud and Related Issues - p. 249 116. Appendix 2. Prevention and Detection of Fraud - p. 249 117. Chapter 13. Health and Safety - p. 251 118. 13.1. Employee Safety and Welfare - p. 251 119. 13.13. Risk Assessment and Management - p. 255 120. 13.25. Workplace Safety - p. 257 121. 13.33. Plant, Machinery and Equipment - p. 261 122. 13.42. Working Hours - p. 263 123. 13.60. Accidents and Injuries at Work - p. 267 124. 13.65. Enforcement of Health and Safety Legislation - p. 268 125. 13.69. Safety Representatives and Employee Consultation - p. 271 126. Appendix 1. Useful Websites on Health and Safety Issues - p. 272 127. Chapter 14. Insurance - p. 273 128. 14.1. General Principles - p. 273 129. 14.7. Compulsory Cover - p. 273 130. 14.11. Voluntary Cover - p. 274 131. Appendix 1. Useful Websites on Insurance Issues - p. 276 132. Chapter 15. Intangibles - p. 277 133. 15.1. Nature of Intangible Assets - p. 277 134. 15.7. Accounting for Intangible Assets - p. 278 135. 15.20. Intellectual Property Protection - p. 278 136. 15.29. Goodwill - p. 279 137. Appendix 1. Useful Websites on Intangibles - p. 281 138. Chapter 16. Investor Relations - p. 283 139. 16.1. Shareholder Engagement - p. 283 140. 16.19. Inside Information - p. 287 141. 16.37. Corporate Ethics and Corporate Social Responsibility (CSR) - p. 291 142. Appendix 1. Useful Websites on Investor Relations Issues - p. 295 143. Chapter 17. IT - p. 296 144. 17.1. IT Strategy - p. 296 145. 17.8. Security Issues - p. 297 146. 17.18. Disaster Recovery Planning - p. 299 147. Appendix 1. Useful Websites on IT Issues - p. 300 148. Appendix 2. IT Strategy Checklist - p. 300 149. Chapter 18. Listing Requirements - p. 301 150. 18.1. The Decision to Seek Public Investment - p. 301 151. 18.11. Applying for Admission to the Alternative Investment Market (AIM) - p. 302 152. 18.16. Applying for a Full Listing - p. 303 153. 18.21. Continuing Obligations - p. 304 154. Appendix 1. Useful Websites on Listing Requirements - p. 307 155. Appendix 2. Summary of Contents of UK Listing Rules, Prospectus Rules and Disclosure and Transparency Rules - p. 308 156. Chapter 19. Management Accounting - p. 309 157. 19.1. Comparison with Financial Accounts - p. 309 158. 19.6. Budgets and Forecasts - p. 309 159. 19.15. Management Accounts and Reporting - p. 311 160. 19.22. Ratio Analysis - p. 312 161. Appendix 1. Useful Websites on Management Accounting Issues - p. 313 162. Chapter 20. Payroll - p. 314 163. 20.1. Payroll Administration - p. 314 164. 20.6. PAYE - p. 314 165. 20.21. National Insurance - p. 317 166. Appendix 1. Useful Websites on Payroll Matters - p. 318 167. Chapter 21. Pensions - p. 319 168. 21.1. Types of Pension Scheme - p. 319 169. 21.15. Pension Scheme Administration - p. 322 170. 21.24. Accounting for Pensions and Other Retirement Benefits - p. 325 171. Appendix 1. Useful Websites on Pensions Issues - p. 331 172. Chapter 22. Property - p. 332 173. 22.1. Freehold Property - p. 332 174. 22.4. Leasehold Property - p. 332 175. 22.10. Security - p. 334 176. Appendix 1. Useful Websites on Property Issues - p. 336 177. Chapter 23. Remuneration - p. 337 178. 23.1. Remuneration Planning - p. 337 179. 23.7. Flexible Benefit Schemes - p. 337 180. 23.11. Bonus and Other Incentive Schemes - p. 338 181. 23.19. Share-based Remuneration - p. 339 182. 23.25. Company Cars - p. 341 183. 23.30. Directors’ Remuneration: All Companies - p. 341 184. 23.42. Directors’ Remuneration: Quoted Companies - p. 344 185. 23.55. Directors’ Remuneration: Unquoted Companies - p. 345 186. Appendix 1. Useful Websites on Remuneration Issues - p. 346 187. Appendix 2. Directors’ Remuneration Report Checklist - p. 347 188. Chapter 24. Sources of Finance - p. 349 189. 24.1. The Search for Finance - p. 349 190. 24.5. Borrowing - p. 349 191. 24.12. Leasing and Similar Arrangements - p. 350 192. 24.18. Equity - p. 352 193. 24.24. Grants and Other Government-backed Funding - p. 354 194. Appendix 1. Useful Websites on Sources of Finance - p. 355 195. Chapter 25. Strategic Planning - p. 356 196. 25.1. The Need for Strategic Management - p. 356 197. 25.5. Preparing a Detailed Strategic Plan - p. 356 198. 25.14. Preparing a Business Plan - p. 358 199. Appendix 1. Useful Websites on Corporate Strategy Issues - p. 359 200. Chapter 26. Taxation - p. 360 201. 26.1. Sources of Tax Law - p. 360 202. 26.6. Corporation Tax - p. 360 203. 26.13. Close Companies - p. 362 204. 26.20. VAT - p. 362 205. 26.32. Deferred Tax - p. 364 206. 26.45. Tax Avoidance Schemes - p. 367 207. Appendix 1. Useful Websites on Taxation Issues - p. 368 208. Chapter 27. Treasury - p. 369 209. 27.1. Treasury Management - p. 369 210. 27.12. Risk Management - p. 370 211. 27.18. Disclosure - p. 371 212. Appendix 1. Useful Websites on Treasury Issues - p. 374 213. Table of Cases - p. 375 214. Table of Statutory Instruments - p. 376 215. Table of Legislation - p. 378 216. Index - p. 381
Financial reporting is becoming more onerous and complex, particularly for listed companies. Accounting scandals have led to a greater regulatory focus on the role of audit committees, non-executive directors, risk management and internal control which put the Finance Director under new and more stringent pressures.
This quick reference manual provides extensive information on recent changes and authoritative coverage of all the financial operations a busy Finance Director has now to undertake. All the key business critical information is here in one book – everything a busy Finance Director needs access to. Written by professionals for professionals so that key information is easily accessed, assimilated and used. Detailed sections are devoted to audit, cash flow management, corporate transactions, financial reporting, management accounting, taxation and treasury and risk management.
1. Cover image - p. 1 2. Table of Contents - p. 2 3. Copyright Page - p. 3 4. Preface - p. 4 5. Abbreviations and References - p. 5 6. Chapter 1. Audit - p. 6 7. 1.1. The External Audit Requirement - p. 65 8. 1.2. Audit Exemption for Dormant Companies - p. 10 9. 1.8. Audit Exemption for Small Companies - p. 11 10. 1.18. Appointment of External Auditors - p. 15 11. 1.39. Changes in External Audit Appointments - p. 22 12. 1.58. Rights and Duties of External Auditors - p. 27 13. 1.70. Statutory Reporting by External Auditors - p. 31 14. 1.99. Other Reporting by External Auditors - p. 41 15. 1.106. Remuneration of External Auditors and their Associates - p. 43 16. 1.114. Auditor Liability Limitation Agreements - p. 46 17. 1.121. Internal Audit - p. 48 18. 1.145. Audit Committees - p. 53 19. Appendix 1. Useful Websites on Audit-Related Matters - p. 64 20. Appendix 2. Specimen Terms of Reference for an Audit Committee - p. 65 21. Chapter 2. Cashflow Management - p. 66 22. 2.1. Overview - p. 66 23. 2.5. Managing Cash Resources - p. 66 24. 2.17. Managing Debtors - p. 68 25. 2.28. Managing Creditors - p. 70 26. 2.34. Managing Stock - p. 71 27. Appendix 1. Useful Websites on Cashflow Management and Related Issues - p. 72 28. Chapter 3. Company Law - p. 73 29. 3.1. Maintenance and Retention of Accounting Records - p. 73 30. 3.15. Requirement to Prepare Annual Accounts - p. 75 31. 3.27. Laying and Delivering Accounts - p. 78 32. 3.44. Small Companies and Groups - p. 83 33. 3.62. Medium-sized Companies and Groups - p. 89 34. 3.74. Banking and Insurance Companies and Groups - p. 92 35. 3.79. Publication of Accounts - p. 94 36. 3.84. Revision of Defective Accounts and Reports - p. 95 37. 3.92. Dividends and Distributions - p. 97 38. Appendix 1. Useful Websites on Company Law Issues - p. 100 39. Chapter 4. Company Secretarial - p. 101 40. 4.1. Role of Company Secretary - p. 101 41. 4.5. Statutory Books and Registers - p. 102 42. 4.22. Returns and Forms - p. 106 43. 4.27. Meetings - p. 107 44. 4.41. Other Administrative Matters - p. 110 45. Appendix 1. Useful Websites on Company Secretarial Issues - p. 112 46. Chapter 5. Contracts - p. 113 47. 5.1. Overview of Contract Law - p. 113 48. 5.11. Standard Terms of Business - p. 115 49. 5.15. Reservation of Title - p. 115 50. Appendix 1. Useful Websites on Contract Law and Related Issues - p. 116 51. Chapter 6. Corporate Governance - p. 117 52. 6.1. The Combined Code - p. 117 53. 6.11. Directors - p. 119 54. 6.26. Directors’ Remuneration and Service Contracts - p. 124 55. 6.39. Accountability and Audit - p. 127 56. 6.44. Relations with Shareholders - p. 128 57. 6.46. Dialogue with Institutional Shareholders - p. 128 58. 6.50. Institutional Shareholders - p. 129 59. 6.60. Reporting Requirements - p. 132 60. 6.66. Internal Control - p. 133 61. 6.84. Going Concern - p. 137 62. Appendix 1. Useful Websites on Corporate Governance Issues - p. 143 63. Appendix 2. Checklist – Combined Code Reporting Requirements - p. 143 64. Chapter 7. Corporate Transactions - p. 147 65. 7.1. Acquisitions - p. 147 66. 7.15. Mergers - p. 151 67. 7.20. Disposals - p. 152 68. Appendix 1. Useful Websites on Corporate Transactions - p. 153 69. Appendix 2. Planning an Acquisition - p. 153 70. Chapter 8. Directors’ Duties - p. 155 71. 8.1. General Duties - p. 155 72. 8.14. More Specific Duties - p. 157 73. 8.21. Loans to Directors - p. 158 74. 8.37. Other Transactions with Directors Requiring Members’ Approval - p. 164 75. 8.42. Disclosure of Transactions with Directors - p. 165 76. Appendix 1. Useful Websites on Directors’ Duties and Related Issues - p. 168 77. Chapter 9. E-commerce - p. 169 78. 9.1. E-commerce Strategy - p. 169 79. 9.9. Security Issues - p. 171 80. 9.19. Risk Assessment and Management - p. 172 81. Appendix 1. Useful Websites on E-commerce and Related Issues - p. 173 82. Chapter 10. Employment Law - p. 174 83. 10.1. Types of Worker - p. 174 84. 10.10. Contracts of Employment - p. 176 85. 10.22. Discrimination - p. 180 86. 10.27. Payment Rights - p. 181 87. 10.32. Maternity and Parental Leave - p. 183 88. 10.40. Sickness - p. 185 89. 10.42. Dismissal - p. 185 90. 10.44. Discipline and Grievances - p. 186 91. 10.49. Redundancy and Dismissal - p. 186 92. 10.60. Transfer of Undertakings - p. 188 93. 10.68. Dispute Resolution - p. 189 94. 10.74. Other Relevant Legislation - p. 190 95. Appendix 1. Useful Websites on Employment Issues - p. 190 96. Chapter 11. Financial Reporting - p. 191 97. 11.1. Accounting Standards - p. 233 98. 11.28. True and Fair View - p. 195 99. 11.36. Materiality - p. 198 100. 11.49. Statement of Directors’ Responsibilities - p. 201 101. 11.57. Form and Content of Companies Act Individual Accounts - p. 202 102. 11.73. Form and Content of Companies Act Group Accounts - p. 207 103. 11.88. Directors’ Report - p. 211 104. 11.105. Summary Financial Statements - p. 217 105. 11.118. Half-yearly Financial Reports - p. 221 106. 11.134. Preliminary Announcements - p. 225 107. 11.147. Reporting on the Internet - p. 229 108. Appendix 1. Useful Websites on Financial Reporting Issues - p. 232 109. Chapter 12. Fraud - p. 242 110. 12.1. Understanding Fraud - p. 242 111. 12.13. Responsibility for Fraud Prevention and Detection - p. 244 112. 12.18. Minimising the Risk of Fraud - p. 245 113. 12.27. Detection of Fraud - p. 247 114. 12.35. Developing a Fraud Response Plan - p. 248 115. Appendix 1. Useful Websites on Fraud and Related Issues - p. 249 116. Appendix 2. Prevention and Detection of Fraud - p. 249 117. Chapter 13. Health and Safety - p. 251 118. 13.1. Employee Safety and Welfare - p. 251 119. 13.13. Risk Assessment and Management - p. 255 120. 13.25. Workplace Safety - p. 257 121. 13.33. Plant, Machinery and Equipment - p. 261 122. 13.42. Working Hours - p. 263 123. 13.60. Accidents and Injuries at Work - p. 267 124. 13.65. Enforcement of Health and Safety Legislation - p. 268 125. 13.69. Safety Representatives and Employee Consultation - p. 271 126. Appendix 1. Useful Websites on Health and Safety Issues - p. 272 127. Chapter 14. Insurance - p. 273 128. 14.1. General Principles - p. 273 129. 14.7. Compulsory Cover - p. 273 130. 14.11. Voluntary Cover - p. 274 131. Appendix 1. Useful Websites on Insurance Issues - p. 276 132. Chapter 15. Intangibles - p. 277 133. 15.1. Nature of Intangible Assets - p. 277 134. 15.7. Accounting for Intangible Assets - p. 278 135. 15.20. Intellectual Property Protection - p. 278 136. 15.29. Goodwill - p. 279 137. Appendix 1. Useful Websites on Intangibles - p. 281 138. Chapter 16. Investor Relations - p. 283 139. 16.1. Shareholder Engagement - p. 283 140. 16.19. Inside Information - p. 287 141. 16.37. Corporate Ethics and Corporate Social Responsibility (CSR) - p. 291 142. Appendix 1. Useful Websites on Investor Relations Issues - p. 295 143. Chapter 17. IT - p. 296 144. 17.1. IT Strategy - p. 296 145. 17.8. Security Issues - p. 297 146. 17.18. Disaster Recovery Planning - p. 299 147. Appendix 1. Useful Websites on IT Issues - p. 300 148. Appendix 2. IT Strategy Checklist - p. 300 149. Chapter 18. Listing Requirements - p. 301 150. 18.1. The Decision to Seek Public Investment - p. 301 151. 18.11. Applying for Admission to the Alternative Investment Market (AIM) - p. 302 152. 18.16. Applying for a Full Listing - p. 303 153. 18.21. Continuing Obligations - p. 304 154. Appendix 1. Useful Websites on Listing Requirements - p. 307 155. Appendix 2. Summary of Contents of UK Listing Rules, Prospectus Rules and Disclosure and Transparency Rules - p. 308 156. Chapter 19. Management Accounting - p. 309 157. 19.1. Comparison with Financial Accounts - p. 309 158. 19.6. Budgets and Forecasts - p. 309 159. 19.15. Management Accounts and Reporting - p. 311 160. 19.22. Ratio Analysis - p. 312 161. Appendix 1. Useful Websites on Management Accounting Issues - p. 313 162. Chapter 20. Payroll - p. 314 163. 20.1. Payroll Administration - p. 314 164. 20.6. PAYE - p. 314 165. 20.21. National Insurance - p. 317 166. Appendix 1. Useful Websites on Payroll Matters - p. 318 167. Chapter 21. Pensions - p. 319 168. 21.1. Types of Pension Scheme - p. 319 169. 21.15. Pension Scheme Administration - p. 322 170. 21.24. Accounting for Pensions and Other Retirement Benefits - p. 325 171. Appendix 1. Useful Websites on Pensions Issues - p. 331 172. Chapter 22. Property - p. 332 173. 22.1. Freehold Property - p. 332 174. 22.4. Leasehold Property - p. 332 175. 22.10. Security - p. 334 176. Appendix 1. Useful Websites on Property Issues - p. 336 177. Chapter 23. Remuneration - p. 337 178. 23.1. Remuneration Planning - p. 337 179. 23.7. Flexible Benefit Schemes - p. 337 180. 23.11. Bonus and Other Incentive Schemes - p. 338 181. 23.19. Share-based Remuneration - p. 339 182. 23.25. Company Cars - p. 341 183. 23.30. Directors’ Remuneration: All Companies - p. 341 184. 23.42. Directors’ Remuneration: Quoted Companies - p. 344 185. 23.55. Directors’ Remuneration: Unquoted Companies - p. 345 186. Appendix 1. Useful Websites on Remuneration Issues - p. 346 187. Appendix 2. Directors’ Remuneration Report Checklist - p. 347 188. Chapter 24. Sources of Finance - p. 349 189. 24.1. The Search for Finance - p. 349 190. 24.5. Borrowing - p. 349 191. 24.12. Leasing and Similar Arrangements - p. 350 192. 24.18. Equity - p. 352 193. 24.24. Grants and Other Government-backed Funding - p. 354 194. Appendix 1. Useful Websites on Sources of Finance - p. 355 195. Chapter 25. Strategic Planning - p. 356 196. 25.1. The Need for Strategic Management - p. 356 197. 25.5. Preparing a Detailed Strategic Plan - p. 356 198. 25.14. Preparing a Business Plan - p. 358 199. Appendix 1. Useful Websites on Corporate Strategy Issues - p. 359 200. Chapter 26. Taxation - p. 360 201. 26.1. Sources of Tax Law - p. 360 202. 26.6. Corporation Tax - p. 360 203. 26.13. Close Companies - p. 362 204. 26.20. VAT - p. 362 205. 26.32. Deferred Tax - p. 364 206. 26.45. Tax Avoidance Schemes - p. 367 207. Appendix 1. Useful Websites on Taxation Issues - p. 368 208. Chapter 27. Treasury - p. 369 209. 27.1. Treasury Management - p. 369 210. 27.12. Risk Management - p. 370 211. 27.18. Disclosure - p. 371 212. Appendix 1. Useful Websites on Treasury Issues - p. 374 213. Table of Cases - p. 375 214. Table of Statutory Instruments - p. 376 215. Table of Legislation - p. 378 216. Index - p. 381
