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Winter 2016 Newsletter

Our lead article considers the new Tax-Free Childcare scheme which is to be rolled out to eligible parents during 2017. Childcare providers are being asked to register for the new scheme in advance of the roll out. Small companies that qualify as 'micro-entities' now have a choice when preparing their accounts as to the accounting standards used - either FRS 102 or FRS 105. We consider the merits and pitfalls of the options available.


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