The Real Finance/CBI FDs' Excellence Award for Government agency of the year has been awarded to HMRC (VAT services). The Excellence Awards are for companies that have provided services to UK businesses. Finance directors vote for their chosen organisation and HMRC (VAT services) won in the Government agency category. Congratulations!
SIMON WHITEHEAD discusses the Court of Appeal's judgment in Marks and Spencer v Halsey
The ATT and AAT issued further joint guidance on UITF 40 to their members on 19 December. This deals in more detail with accounting practice and specifically considers when revenue should be recognised in respect of the type of work typically undertaken by members in practice.

