On 19 May, ICAEW reported that the CCAB had published the latest guidance, together with the Tax Appendix and the Insolvency Appendix, following HM Treasury’s approval of all 3 documents. The guidance was initially updated in September 2020, and key changes made since then are highlighted in the article. It also points out that the guidance will need to be updated in due course to include changes to the 2017 Regulations, which are anticipated to come into force later in 2022.
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