Accountancy Age articles from December 2005

Accountancy Age archives from December 2005

Anger as OFR falls victim to Brown's red tape blitz. Critics say move will not deliver administrative savings and companies will have to comply anyway, writes Paul Grant.(operating and financial review)(Gordon Brown)
December 1, 2005... Confusion and fury from across the business community has met Gordon Brown's decision to drop the mandatory operating and financial review. The chancellor performed an astonishing u-turn on Monday at the CBI conference in what he billed as...

Adviser rules out PBR oil windfall tax.
December 1, 2005... Byline: James Bennett. One of the chancellor's closest tax confidantes has poured cold water on suggestions that Gordon Brown will impose a windfall tax on oil companies' profits in Monday's pre-Budget report. Goldman Sachs managing...

'Til death do us partner.(retirement age)(Brief Article)
December 1, 2005... Byline: Paul Grant. An embarrassing month for government retirement policy got worse this week after it emerged that a legislative hole means partners in professional firms might never have to retire. New EU laws outlaw age...

Goodbye, and good riddance to Form 42.(Brief Article)
December 1, 2005... Unlike the decision to drop the OFR, plans to save hundreds of thousands of small businesses from the burden of filing an infamous tax form have been welcomed, writes Kevin Reed. The chancellor announced revisions to enable many businesses...

Lambasted consultancy was hired by Treasury. Firm criticised for tax credit advice paid [pounds sterling]115K by Treasury, writes Alex Hawkes.
December 1, 2005... A small firm criticised in a High Court judgment for poor advice given on R&D tax credits has received huge sums from the Treasury for consultancy work. Following a Freedom of Information request, the Treasury revealed details of the top...

PartyGaming hits back at critics.
December 1, 2005... Martin Weigold, the CFO of online gaming giant PartyGaming, has hit back at detractors who have criticised the group since its listing on the London Stock Exchange in June, writes Nicholas Neveling. In his first full interview since...

ICAEW syllabus delayed.(Institute of Chartered Accountants in England and Wales)(Brief Article)
December 1, 2005... Byline: Kevin Reed. The ICAEW has put back a major revamp of its core qualification syllabus by 12 months, but claims that the delay was not linked to a 'merry-go-round' of training staff between the UK's institutes. Industry insiders...

News in brief.
December 1, 2005... The BBC has halved its finance division as part of the corporation's drive to cut overall costs and reinvest in programming. BBC director of finance Zarin Patel said the broadcaster would reduce its headcount from 650 to 310 over the next year,...

FTSE chief predicts more controversy over standards.
December 1, 2005... International financial reporting standards will continue to be controversial and burdensome in 2006, the former chairman of the Hundred Group of Finance Directors has said, writes James Bennett. In an interview with Accountancy Age on the...

Profession braced for more anti-avoidance measures. Pre-Budget report expected to add to chancellor's armoury, writes Alex Hawkes.
December 1, 2005... The profession is prepared for a new tide of anti-avoidance moves when the chancellor delivers his pre-Budget report on Monday. The autumn has seen officials from HM Revenue & Customs announce a plan to 'make avoidance not worthwhile by...

FDs fear personal pension shortfall.
December 1, 2005... Byline: Nicholas Neveling. In addition to worrying about the pension deficits of the companies they run, over a third of the UK's finance directors are also concerned about their own personal pensions. Of the 288 FDs polled in this...

Raising awareness: KPMG exhibition marks World Aids Day.
December 1, 2005... KPMG today hosted a charity reception to mark World Aids Day today. The exhibition, open for a month at the Big Four firm's Salisbury Square office, displays artwork produced by children from South Africa's poorest townships. Each panel has...

Powerful figure: World Bank president takes on IASCF role.
December 1, 2005... Following a review of its constitution earlier this year, the International Accounting Standards Committee Foundation has pulled together some of the most powerful people in the world of finance to advise on the selection of future trustees,...

Big Four face [pounds sterling]2m annual pension protection bill. Levy to tackle deficits will cost leading firms dear, writes Alex Hawkes.
December 1, 2005... The Big Four are set to make contributions of up to [pounds sterling]2m into the pension protection fund on an annual basis when the risk-based levy begins. Research by Accountancy Age in conjunction with actuaries Hymans Robertson reveals...

Arctic decision due in January. A landmark case to determine the tax position of husband-and-wife companies, writes James Bennett.(Arctic Systems case)(Brief Article)
December 1, 2005... The ruling that will determine the tax position of thousands of husband-and-wife companies under the ruling Section 660A is expected to be made in six to eight weeks' time. The case, known as the 'Arctic Systems' case after the small IT...

Finance week - IPO numbers skyrocket. Rush to go public could provide a massive boost for mid-tier firms, writes Paul Grant.
December 1, 2005... The number of companies listing on the London Stock Exchange has skyrocketed over the past year, a phenomenon that is boosting the profile of mid-tier firms as potential advisers. Figures from online financial services company All IPO have...

Company reports. Pub chain calls time on debt, while telecoms group reveals rising pension scheme deficit.
December 1, 2005... Pub operator Enterprise Inns has decreased its net debt to [pounds sterling]3.1bn after disposing of a number of pubs. It used the extra cash from the disposals and free cash flow of [pounds sterling]137m to pay down its debt by [pounds...

Analysis - Can the Big Four deliver on pensions? Pensions experts at the Big Four will be poring over this week's Turner Report - but they have their own problems, reports Alex Hawkes.
December 1, 2005... In recent years, the pensions row has become more important to all areas of business, and Lord Turner's report has been eagerly awaited. These days pensions are so important that the Big Four, more used to providing assurance and tax...

Management consultancy - Industry learns lesson the hard way. 'Big Bang' IT implementations are being re-thought by the consultancy industry, writes James Bennett.
December 1, 2005... The consultancy industry has learnt 'some harsh lessons' on how to implement major IT change after EDS's [pounds sterling]71m tax credits settlement with HM Revenue & Customs last week. A source close to the company told Accountancy Age...

Management consultancy - Survey exposes weaknesses.
December 1, 2005... The majority of chief information officers do not believe their own senior management could explain their IT governance frameworks, according to a survey by Deloitte. The study found that 77% of CIOs believe their organisations fail to...

Management consultancy - No need for a slap-dash job.
December 1, 2005... Byline: James Bennett, editor of Management Consultancy. This month's been a real drain on my personal finances. First I had to spend several hundred pounds on having the exterior of my flat rendered and then I had to fork out the same to...

Technology - SAP to 'educate' mid-tier firms as it looks for deeper relationships. Software company targets top 50 firms in drive for better customer relations, writes Kevin Reed.
December 1, 2005... SAP is the latest software company to make a play for closer working relationships with accounting practices. With demands for the attention of practitioners greater than ever from the software industry, SAP has announced that it would...

Technology - Poor IT management threatens accurate reporting.
December 1, 2005... Poor data integration projects could be putting companies at risk of prosecution from regulators, according to Patrick Gnazzo, chief compliance officer of IT software business Computer Associates, writes Daniel Thomas. Speaking during a...

Technology - IT briefs.(Chartered Institute of Management Accountants implemented information technology)(Brief Article)
December 1, 2005... CIMA has implemented web-based technology to help members manage their CPD requirements. Known as the Professional Development Planner, the resource is available for members to access their individual training records, which is tracked for...

Opinion - The Debate - Women are still squeezed out. Until companies change their culture, women will not reach the top, says Dr Val Singh. Women can no longer blame the patriarchal society, argues Sally Toumi.
December 1, 2005... Thirty-five years of equal opportunities have hardly made an impact on the male domination of FTSE100 boards. There is some progress on the non-executive front - almost 15% are now female. But women comprise only 3.4% of executive directors....

Editorial - Scrap the OFR? Yes, minister.(Operating and Financial Review)(Gordon Brown)(Editorial)
December 1, 2005... With apologies to Antony Jay and Jonathan Lynn, you can imagine how the conversation ran in Whitehall last week. An ambitious minister - let's not call him Jim Hacker, how about Gordon Brown, to pluck a name from the sky - returns to his desk...

Jon Ashworth - The corridors of power ...(Warren Buffett)(Brief Article)(Column)
December 1, 2005... Byline: Jon Ashworth, a freelance journalist and writer. We all suffer nightmares from time to time (in the literal rather than the cliched sense). One particularly vivid one involves sitting in a room with Warren Buffett and a collection...

Letter - Playing by the rules.(Letter to the Editor)
December 1, 2005... Tax avoidance is not just a big business v small business issue. What about IR35 and s660? Unlike the IR35 contractors, big business really can go elsewhere. And don't even mention tax evasion in the informal economy. No, big business...

Letter - Well spotted.(Letter to the Editor)
December 1, 2005... Further to the letter from Desmond Goch (24 November, page 13), the three Scottish bodies used the designatory letters CA from 1855 and the title 'Scottish Chartered Accountants' from 1896. The merger was in fact achieved in 1951, not 1954. ...

Letter - Office fraudsters still at large.(Letter to the Editor)
December 1, 2005... Employee-led fraud is continuing to go undetected within UK business. There is currently no regulatory requirement to state fraud losses in a company's accounts, which would actually focus the minds of management on the issue. Nor will any...

Letter - My, haven't we grown?(Letter to the Editor)
December 1, 2005... The fact that many firms are choosing to bring outsourced projects back in-house ('In, out, shake it all about,' Accountancy Age, 3 November) clearly illustrates a maturing of the sourcing industry. Insourcing is an option that many firms...

Letter - Living it up: there's still plenty of life left in older workers.(Letter to the Editor)
December 1, 2005... The workforce in the UK is getting older - but age discrimination in recruitment (still legal until October 2006) is rife against older applicants. Ask any accountant over 45 trying to get a new job. Our institutes by and large ignore the fact...

People - An Ingenious move for ex-Channel 4 FD Ford.
December 1, 2005... Practice Deloitte has expanded its international security team by appointing Roy Toogood as head of the department. Toogood, who has over 29 years' experience in administration of EU social security regulations, joins from HM Revenue &...

People - Northern exposure: students get their chance to shine at Moore and Smalley.(accountancy students recruited)(Brief Article)
December 1, 2005... Moore and Smalley, which has offices in Preston, Blackpool and Derby, has recruited four accountancy students to its firm. James Cornthwaite has a degree in computer science from the University of Lancaster, Joseph Sullivan has a degree in...

Insider - Tap up talent. If you're looking to build the perfect finance team, headhunters are invaluable. And don't forget to promote yourself, writes Karen Day.
December 1, 2005... Byline: Karen Day, a freelance journalist. The use of headhunters or recruiters to poach skills is a long-established practice for recruiting finance professionals. Insiders like to claim that behind every successful FD appointment lurks...

Insider - Profile: Martin Weigold, a betting man who backed the favourite. In the competitive and controversial online gaming market,PartyGaming is the UK's biggest player. CFO Martin Weigold tells Nicholas Neveling about the company's spectacular flotation and the pressure of life in the FTSE100.(management)
December 1, 2005... When the Chips are up It was late March and Martin Weigold was tired. He had just worked another 18-hour day, something that had become a regular occurrence over the previous three months. Since joining online gambling company PartyGaming...

Insider - Insight: co-sourcing IT services - Double act. Two competing charities have merged IT forces, Ian Harris explains why their example should encourage others to follow suit.
December 1, 2005... Byline: Ian Harris, a director of risk/reward managers Z/Yen Ltd. It is hard for charities to provide IT services economically, efficiently and effectively. Even large charities are often too small to enjoy sufficient economies of scale....

Insider - Overview - Consolidating her position. On the frontline: Tenon's new FD will need to deliver stronger results than her predecessor, writes Paul Grant.(Lesley Spencer, finance director )
December 1, 2005... Stepping into the role of finance director at accounting consolidator Tenon, Lesley Spencer will feel the pressure to produce immediately. Spencer replaces Matthew Brabin, who had just over two years in the role, and was shown the door...

Insider - Three steps to ... Getting the most from recruitment consultants.
December 1, 2005... Step 1. Understand how they work Recruitment agencies and headhunters work in different ways. As well as researching up-and-coming professionals, agencies comb through existing candidates to find suitable matches and constantly liaise with...

Insider - Buzzwords - Accountant chic. (noun) Fashion trend involving dressing as though you are 20 years older.
December 1, 2005... Trousers that hug your ankles, thick-rimmed glasses;and brown tweed - accountant chic is the latest trend at all the most fashionable parties. If you want to fit in at the local indie dive in a former meat warehouse, then don't bother...

Insider - Turn hate to love.(job satisfaction)
December 1, 2005... First the sobering facts. Studies show that almost 70% of employees dislike or hate their jobs. These dissatisfied, disillusioned people have no further career goals. Our job-hating crisis leads to lower productivity, adversely affects our...

Taking Stock - Tough call for tax avoidance.
December 1, 2005... Around the time of the pre-Budget report, the TS office is flooded with predictions of what to expect in Brown's speech from various accounting firms and other economic spectators. It's made all the more interesting by the fact that no-one...

Taking Stock - Anyone fancy a job?(Al Jazeera financial controller position)(Brief Article)
December 1, 2005... Anyone fancy a job with good prospects, 'preferable' tax rules and blazing sunshine every day? If so, TS hears that the position of group financial controller post at Arabic satellite news station Al Jazeera is available. The only problem with...

Taking Stock - Jingle all the way.(Christmas shopping, parties)(Brief Article)
December 1, 2005... Today signals the start of advent, the annual run-up to Christmas in which the streets around TS towers become overcrowded with manic shoppers. It also marks the onset of TS's annual tirade against the commercialisation of 'Xmas' with everyone...

Taking Stock - Breaking the Eubank.(Chris Eubank)(Brief Article)
December 1, 2005... TS read with sadness that former world boxing champion Chris Eubank had lost his two-year battle to stave off bankruptcy. Last week the Royal Court of Justice dealt the knock out blow on behalf of HM Revenue & Customs, to which Eubank owed...

Taking Stock - PBR speech.(Gordon Brown)(Brief Article)
December 1, 2005... Some have suggested that Gordon Brown chose December 5 to deliver his PBR speech unaware that it was the Chartered Institute of Taxation's 75th anniversary bash that very night. But TS can scotch such rumours as we can reveal that the...

Brown guru brands HMRC merger 'unsatisfactory'.
December 8, 2005... Byline: James Bennett. The creation of HM Revenue & Customs has 'destroyed any kind of continuity' and left no 'over-arching qualified person in charge of tax policy', one of Gordon Brown's closest tax confidantes has told Accountancy Age...

Deloitte to tackle crisis at Langbar. Troubled cash shell looks to appoint new auditor as fraud probe continues, writes Nicholas Neveling.
December 8, 2005... Deloitte is set to take over the audit of troubled cash shell Langbar International, which is facing a Serious Fraud Office investigation for failing to verify the existence of its main asset, a [pounds sterling]365m cash deposit in Brazil. ...

SIPPs u-turn spoils City's Christmas. The chancellor's shock u-turn over allowing residential property to be used in self-directed pensions could leave City directors scrambling to find new ways to reduce the tax hit on Christmas bonuses, writes Paul Grant.
December 8, 2005... Monday's pre-Budget report saw Gordon Brown abandon plans to give tax breaks on investments in residential property as part of self invested personal pensions. In his speech, the chancellor said he wanted to stop the 'misuse' of such SIPP...

News in brief.
December 8, 2005... BDO Stoy Hayward will today report a 21% increase in turnover to [pounds sterling]227.7m for the year ended 30 June 2005, making it the UK's fastest growing top 10 firm. Corporate advisory services fees increased by 26% to [pounds sterling]75m...

MP demands fine for taxman's nuisance calls. Predictive dialling systems breached Ofcom guidelines, writes our parliamentary correspondent.(John Hemming)(Brief Article)
December 8, 2005... Ofcom is being urged to fine HM Customs & Revenue for making more than 300,000 'nuisance calls' a year from predictive dialling systems. Liberal Democrat MP John Hemming claimed the calls were made contrary to Ofcom guidelines, following...

Firm ownership under review. Accountancy firms campaigning for fewer restrictions in international markets will be closely monitoring next week's World Trade Organisation summit in Hong Kong, writes Keith Nuthall.
December 8, 2005... They will be looking for signs that the long-running Doha Development Round talks are about to crack open national accounting and auditing markets. Progress in refreshing the WTO general agreement on trade in services has been sluggish...

Agassi in court defeat. Tennis star meets his match as judgement goes against him, writes Alex Hawkes.(Andre Agassi)(Brief Article)
December 8, 2005... Tenon has clashed with the Law Society after the taxman won a case involving tennis legend Andre Agassi. Agassi (pictured) failed in a bid to recover costs incurred by Tenon in a case with HM Revenue & Customs. The court ruled that since...

Pre-Budget Report - Corporation tax will soar to [pounds sterling]50bn under Brown. Oil industry is the biggest loser in the pre-Budget report, with a [pounds sterling]2bn tax charge headed its way. Non-domiciles avoid Gordon Brown's glare, and small businesses spared a massive tax hike. Corporate taxpayers breathe a sigh of relief as IFRS tax arrangements clarified.
December 8, 2005... Byline: Alex Hawkes. Corporation tax will reach [pounds sterling]50bn under tax-raising measures announced in the pre-Budget report. The landmark will be crossed in 2007/08, highlighting the huge increases in tax over the past few years as...

Pre-Budget Report - Banks see clarity on IFRS tax. Banks and financial institutions are expected to breathe a huge sigh of relief today, when regulations relating to the tax treatment of international financial reporting standards, and IAS39 in particular, finally see daylight, writes Paul Grant.
December 8, 2005... A growing sense of panic had hit companies with 31 December year-ends, as the government had yet to clarify the tax arrangements for those companies moving to IFRS with 10 December cited as the ultimate cut-off point. However, draft regulations...

Pre-Budget Report - Three-year relief softens tax hike for small businesses.
December 8, 2005... Byline: Kevin Reed and James Bennett. Thousands of accounting firms and small businesses have been spared a massive tax hike from new revenue recognition rules. The chancellor unveiled a new tax-spreading relief in his pre-Budget...

Pre-Budget Report - Firms profit from NHS struggle.(Big Four, National Health Service)(Brief Article)
December 8, 2005... Byline: Kevin Reed. The Big Four firms are set to receive lucrative contracts to resolve the financial straits faced by the NHS, with the contract winners to be announced next week. Following health secretary Patricia Hewitt's...

Pre-Budget Report - Non-doms [pounds sterling]1bn dodge. Non-domiciled people avoid [pounds sterling]1bn of tax through their privileged tax status, according to the former Inland Revenue's internal research, writes Alex Hawkes.
December 8, 2005... According to documents released to Accountancy Age under the Freedom of Information Act, 77,000 individuals pay [pounds sterling]5bn in UK taxes. The issue of non-domiciliaries - who pay tax on UK income, but not foreign income if it is not...

Finance week - Private equity is a riskier business. Statistics fail to reveal the true levels of risk in leveraged finance deals, writes Nicholas Neveling.
December 8, 2005... Experts have warned that favourable statistics for private equity deals do not reveal the full extent of the risks facing the rapidly growing sector. Leveraged deals have become increasingly popular, and impressive returns have prompted...

Finance week - Company Reports.
December 8, 2005... Ernst & Young has been called in by HBOS, the bankers of beleaguered music company Sanctuary, to conduct a viability study into the group's future prospects. Sanctuary was facing a serious loss of capital back in October because of...

Corporate finance - Seek and ye shall find.(relationship between client and adviser)
December 8, 2005... A good relationship between client and adviser is as important to the success of a deal as securing finance or making a sound valuation. This was the message that emerged at a seminar recently hosted by the ICAEW's corporate finance faculty....

Corporate finance - Pensions regulator nationalises 'M&A'. Companies fear the new pensions regulator will hinder deal making, writes Nicholas Neveling.
December 8, 2005... The introduction of a pensions regulator has 'nationalised M&A activity', CBI director general Digby Jones has said. Speaking at last week's CBI conference, Jones said changes to the pensions environment have led to the regulator becoming a...

Corporate finance - AIM oil and gas stocks buoyant. Oil and gas stocks on AIM are in rude health despite high risks that continue to face investors in one of the most perilous sectors on the public boards, writes Nicholas Neveling.
December 8, 2005... Ernst & Young's index tracking of the sector on AIM, the Oil and Gas Eye, found that in the third quarter of 2005 the value of the top 20 stocks in the segment climbed 22% as the market shrugged off the negative sentiment sparked by...

Technology - Acquisitions 'part of our DNA', says Sage FD. Software giant determined to continue acquiring, despite admitting to neglecting customers in recent years, writes Alex Hawkes.
December 8, 2005... Acquisitions have become 'part of our DNA', the finance director of Sage has said, in comments that may raise fears the FTSE100 software group will continue to neglect software development in favour of more purchases. Sage announced strong...

Opinion - Time for CCAB to get its act together.(Consultative Committee of Accountancy Bodies)
December 8, 2005... One of the most important meetings in the 21-year history of the Consultative Committee of Accountancy Bodies takes place today. After a year that has seen relations strained almost to breaking point, the six professional bodies that make...

Opinion - Taking a wrong turn. Listed companies have embraced the OFR, so why did the Treasury ditch it? asks Charles Tilley. Because it didn't serve its purpose, says Donald Stewart.(operating and financial review)
December 8, 2005... It took seven years to create through due process and extensive stakeholder consultation, and just 10 weeks to destroy through consultation by stealth. So, the mandatory requirement for an operating and financial review (OFR) is to be...

Opinion - Finally back on track.(operating and financial review abolition)
December 8, 2005... The government has struck a blow against goldplating through Gordon Brown's announcement that he intends to abolish the operating and financial review. The idea of clearing away unnecessary red tape is both laudable and obvious. It seems...

Jon Ashworth - The corridors of power ...(Donald Trump Jr.)(Brief Article)
December 8, 2005... It is always rather unnerving to come across the face of someone's son, grown-up and suit-wearing, staring at you out of a newspaper. It reminds us of our mortality. It happened to me recently when I picked up the Financial Times to see a very...

Letter - Tip of the iceberg: like the Titanic, the ICAEW's troubles run deeper than they appear.(Letter to the Editor)
December 8, 2005... Accountancy Age's article 'ICAEW syllabus delayed' (1 December, page 2) only touches the tip of the iceberg of the strife and low morale that plagues the learning and professional development at the ICAEW. Since June this year there has been a...

Letter - Operating perfectly.(Letter to the Editor)
December 8, 2005... It's the businesses that will suffer by the operating and financial review being used as a scapegoat by Brown for Whitehall 'gold-plating'. What is failing to be recognised here is the real value that OFR principles bring to improving business...

Letter - Time to invest.(Letter to the Editor)
December 8, 2005... The audit threshold rising to [pounds sterling]360m will obviously have a huge effect on the accountancy profession, especially the smaller firms. But firms can now concentrate on doing things their clients actually want. To do this,...

Letter - Shape up.(Letter to the Editor)
December 8, 2005... It is disconcerting that the current skills shortage is expected to worsen (29 October, page 3), yet at the same time the ICAEW doesn't believe continuing professional development (CPD) is worth investing in (27 October, page 1). Staff...

Letter - Chance to set a good example.(Letter to the Editor)
December 8, 2005... One of the subjects most frequently raised by your correspondents is age discrimination and the lack of opportunities for older accountants seeking jobs. I would like to propose that Accountancy Age takes a lead in addressing this problem....

Insider - Dead and buried? The mandatory OFR has ceased to exist, but will the report live on as a discretionary practice? asks Garry Honey.(operating and financial review)
December 8, 2005... 'I understand the concerns about the extra administrative cost of the gold-plated regulatory requirement that from April next year all quoted companies must publish an operating and financial review. So we will abolish this requirement and...

Profile: Christopher Wales, Brown's buddy at Goldman Sachs - The Midas Touch. Christopher Wales certainly has the golden touch. He's been at the forefront of British tax policy for the past 25 years, advising the chancellor and launching a tax research centre with the Hundred Group. He tells James Bennett where the tax system should go next.
December 8, 2005... Enter the revolving doors and all you can see are high, imposing ceilings, commanding dark art deco-style marble walls, angled corridors and minimalist modern art hung to perfection - all of which combines to give a distinct air of financial...

Insider - Insight: typosquatting - Howler prowlers. Hijackers of URLs looking to divert traffic from your site are more than just a nuisance. Edward Phillips explains how to evict them.
December 8, 2005... Companies invest a great deal of money in creating a brand to leave a positive impression on the mind of the public. Given the ease with which a company's reputation can be eroded, protecting your web presence is essential to managing your...

Insider - Overview - All OFR bar the shouting? On the frontline: Damian Wild wonders whether the OFR really has breathed its last.
December 8, 2005... 'Of all the Accounting Standards Board's plans to re-shape company financial reports,' Accountancy Age wrote in 1992, 'the operating and financial review could be the biggest single advance in making accounts useful for the users of those...

Insider - Overview - Three steps to ... Injecting some Christmas spirit at work.
December 8, 2005... STEP 1 - JINGLE BELLS Wish your colleagues and people who you meet through work a happy Christmas. Say it with a smile. Arrange a charity collection for a local cause, with collecting tins on reception. But novelty Christmas ties are still...

Insider - Overview - Buzzwords - Puppydog ploy. (Noun) the use of emotional blackmail as a sales tactic.
December 8, 2005... Stroll along any busy high street and you'll find yourself running the gauntlet of pushy sales types, all trying to force-feed you some sort of 'essential' product. As if we hadn't had our fill of 'chuggers', or charity muggers, it now...

Insider - Overview - Let's all go mad together.
December 8, 2005... What do boards of directors, functional departments and teams all have in common? They are all varied groups of individuals who come together for a purpose. This, according to some of the best brains around, is where things start to go wrong....

ICAS results - ICAS results round-up 2005. Candidates who were successful in the ICAS Test of Professional Expertise examination in November 2005.
December 8, 2005... PRIZEWINNERS The J C Burleigh Prize (for the candidate at The Test of Professional Expertise whose performance was judged to be first in order of merit and sufficiently meritorious) Mr Adrian Martin Winburn, BSc(Hons) Birmingham...

Taking Stock - Lawyers steal CCAB thunder.
December 8, 2005... Now, we all know that CCAB institutes have got the hump with each other - but at least getting together as the 'umbrella body of choice' every now and again allows them the chance to get annoyed with other professional bodies. Following...

Taking Stock - E&Y predictions.
December 8, 2005... Normally, predictions for the PBR and the Budget are forgotten the minute the chancellor stands up, but one particular suggestion may take a while to live down. Ernst & Young was vocal in the early rumour-mongering about changes to the tax...

Taking Stock - Get down under.
December 8, 2005... As its privileged readers will know, TS would turn up to the opening of an envelope if there was free booze and food on offer. So when CPA Australia, the biggest institute down under, announced that it was going to launch its new London...