Feature Articles

Out of working hours emergency plans

29 February 2012

Fire is probably the most common reason for evacuating a place of work, but other “serious and imminent dangers” such as bomb threats and chemical spills may need to be planned for. Nigel Bryson investigates how to manage evacuation plans for laboratory workers, especially for those working unusual hours.

ASB's assault on reporting income tax

29 February 2012

The ASB consultation on improving financial reporting of income tax could transform this complex area. Andrew Lennard reviews the options

Code of governance for tax disputes

29 February 2012

When HMRC visits, the risk of landing a penalty for miscalculating tax escalates. We take a look at a firm at the sharp end of an investigation