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Best liquid coolers 2018 – [Buyer's Guide]Last Updated October 1, 2020
I'm Willow Norman Ryan. My friends call me "stone" and it just kind of stuck. After considering 38 of the most highly rated liquid coolers and testing eight of them for more than 23 hours, we're find the best liquid coolers of 2018.
My main objective is to write article on these subject so that buyers like you can have the best assistance and education in making that next purchase. We take a close look at some of the best liquid coolers to help you get ripped.
Best liquid coolers of 2018
Customers need to be careful on how they spend their money on these products. Here we have compiled a detailed list of some of the best liquid coolers of the 2018. Before you spend your money on liquid coolers, start by familiarizing yourself with the various types. The table below summarizes features, and below you'll find more detailed reviews of each good.
Test Results and Ratings
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How to save up to 86%? Here is little trick.
You must visit the page of sales. Here is the link. If you don't care about which brand is better, then you can choose the liquid coolers by the price and buy from the one who will offer the greatest discount.
№1 – Rosewill ATX Mid Tower Gaming Computer Case
Why did this liquid coolers win the first place?
The rear part fits perfectly! It is mounted really tight and reliable. I don't know anything about other models from this brand, but I am fully satisfied with this product. I am very happy with the purchase. It is definitely worth its money. The product is top-notch! The product is very strong. Its material is stable and doesn't crack.
№2 – DEEPCOOL CAPTAIN 240EX AIO Liquid CPU Cooler
Why did this liquid coolers come in second place?
I really liked it. It is amazing in every aspect. It did even exceed my expectations for a bit, considering the affordable price. This is a pretty decent product that perfectly fitted the interior of our office. I recommend you to consider buying this model, it definitely worth its money. Seems that the material is good. It has a very beautiful color but I don't really like the texture.
№3 – Corsair Hydro Series High Performance Liquid CPU Cooler H60
Why did this liquid coolers take third place?
I liked the design. We've been using it for 2 months and it still looks like brand new. The material is incredibly nice to the touch. It has a great color, which will suit any wallpapers. This price is appropriate since the product is very well built. It is inconvenient to use due to the size. I am going to get something different next time.
liquid coolers Buyer's Guide
Corsair Air Series AF120
Corsair Air Series AF140 instead. This CPU air cooler is not available in twin pack, but has a significantly larger airflow of 67,CFM. This air cooler can also be found with LED lights and this model has an airflow of 66,CFM.
It produces an unnoticeable amount of more noise than the LED version of the AF120 and is a little larger as well (140mm x 25mm), so if you have the clearance available in your case, you should definitely get the AF140 instead of the AF120.
Cooler Master Hyper 21EVO
The Hyper 21EVO comes with a 120mm pulse-width modulation (PWM) fan with easy access to speed control and it has direct-touch heat pipes to transfer the heat even better. Standing only 159mm tall, this great yet cheap CPU cooler is relatively compact and fits any standard ATX case and most micro ATX cases as well.
BE QUIET! Dark Rock Pro 3
If you need more cooling power, we suggest you take a look at liquid cooling solutions, which we will discuss now. Also don't waste your money on a single-fan liquid CPU cooler, as they are not very efficient considering the size and price.
Ultimate CPU Water Cooler System
Corsair Hydro Series H100i vto be the best choice. This liquid CPU water cooler is the best 240mm cooler on the market right now, not to mention also one of the most budget-friendly ones as well.
Whether you're overclocking or if your PC is just running loud and hot, your best bet for keeping your computer cool and running properly is to get a CPU cooler. CPU coolers tend to come in either air cooler or liquid cooler forms when we talk about a cooler that goes beyond the capabilities of the standard fan and heatsink that come with your computer. Choosing an air cooler over a liquid cooler or vice versa mainly comes down to your needs, goals, personal preference, and what you've been doing with your computer. Below, we will review the best air and liquid CPU coolers on the market at the moment.
When looking at CPU coolers, ensure they are compatible with your processor and sockets so that installation is successful and results are ideal.
Many of you will already have in mind which way you are leaning, but for those who don't, it's important to read as many reviews and product specs as you can to make the right decision.
Consider how much cooling power you need? The harder you are on your computer, the more cooling power you're going to require. It's simple physics. In this case, it's better to overestimate than underestimate, because your computer is what's at stake. Underestimating your needs can wreck your setup, so be careful on that front.
If you're considering a liquid cooler, do you have a preference for coolant type? For instance, is it important to you that the liquid is water, ammonia or something else? The liquid involved directly affects the tubing material. (For instance, copper is best for water.) So, it's not a big deal for most, but for those who care, keep that in mind as well.
Is it important to you that your cooler is mounted inside or outside the case? Most people don't care about this, but then again, many do, so it makes it worth considering.
Do you care whether your cooler is aesthetically pleasing? For instance, do you want it to have a cool design or LED lights or something that makes it special looking and visually exciting? To be blunt, some models just look cooler than others.
However, this is not the first thing to consider when shopping for a CPU cooler. It is, however, something that can help you narrow down between two coolers that have great specs for your PC but you can't decide between them since they both function equally well. That is when you consider aesthetics—after you put in the work checking out specs.
Powerful component cooling
With a six heat pipe dual radiator design, and its dual NF-A1PWM (pulse width modulation) 140mm fans, the NH-D1is even more powerful than its predecessor, the lauded NH-D1The NH-D15's setup allows for exceptional cooling, making it one of the best CPU coolers on the market today.
Other nice cooling aspects of the MasterAir Maker 8
The fans and Silent Driver IC aren't the only things to like about the MasterAir Maker 8's cooling technology. There's a reason it's called the MasterAir Maker 8: It features eight heat pipes, four of which are situated on the base. On top of the heat pipes, fan and driver, the MasterAir Maker also features a large heatsink and a 3F vapor chamber to disperse further any residual heat that might linger.
Aesthetic customizations
One of the unique things about Cooler Master's air cooler is its high level of artistic customization the customer has access to. For instance, the top covers can be either clear or aluminum plate, depending on your style preference. Meanwhile, you can 3D print creative designs to accompany your air cooler. Even if the visual appeal does nothing for you, Cooler Master gets points for uniqueness on the customization game.
Solid construction
Phanteks' PH-TC14PE CPU cooler is composed of nickel-plated aluminum with their patented P.A.T.S. (Physical Antioxidant Thermal Shield) and C.P.S.C. (Cold Plasma Spraying Coating) technologies, with copper base and 5mm x 8mm heat pipes.
Powerful fan
The fan blades on Phanteks' CPU cooler are made with the Maelstrom Vortex Booster design; the 140mm fans are capable of reaching 1200RPM +/- 10%, and have the ability to reach a max air flow of 78.CFM. The fans on this model are supported by the Updraft Floating Balance bearing and use the Maelstrom Air-Fort Optimization drive system to ensure powerful airflow.
Patented technology
The Phanteks PH-TC14PE CPU cooler featured two patented technology from Phanteks: P.A.T.S. (Physical Antioxidant Thermal Shield) and C.P.S.C. (Cold Plasma Spraying Coating).
P.A.T.S. is a nontoxic bit of technology that deflects thermal radiation away from other heat sources in a computer (like the GPU) and can tolerate temperatures up to 200 degrees Celsius. Meanwhile, C.P.S.C. works to dissipate heat through better conductivity; combined, these two patented technologies enhance the cooling experience from Phanteks' CPU cooler.
LED RGB radiator fans
The Thermaltake Water 3.0 features two 120mm radiator fans; LED-lit, these RGB effect rings come with five color modes that can cycle a total of 25colors. Also, you can pause and play the color cycle, which is a cool thing.
Some people who've never owned a liquid CPU cooler may be a little apprehensive about maintaining it, but with the Water 3.0's pre-filled water coolant, you don't have to worry about that. Because it's prefilled, it's unlikely you'll ever have to refill the liquid.
It must be powerful enough
The number one benefit of buying a CPU cooler is fairly obvious: To cool down your CPU and surrounding components that become too hot when overclocked or merely overworked. That's the basic explanation, but there are reasons behind it.
For instance, say your computer gets super-hot, hotter than it's ever gotten before, hotter than it was ever intended to be by the manufacturer—components could start melting. Anyone who understands the basics of computers and how they work knows this is bad. That's the worst-case scenario.
A more common issue with overheating is that you shorten the lifespan of your computer's inner components. Many of these are replaceable if you have the time, money and know-how. However, once the heat has ruined your hard drive, your computer is a goner.
The best thing to do is to stop heat issues before they become a problem, by choosing enough powerful CPU cooler for your PC build. Cooling down your PC before things get bad is your best bet for prolonging its life and health. A good CPU cooler is the best way to do that, and it's a fantastic investment for anyone who uses their computer a lot, especially for gamers and designers.
Sizes of CPU coolers
Many different coolers come in different sizes, some are limited by socket types, and others are limited by how much space they need. So please take these factors into considering find the best cpu cooler for you.
Key Features
An attractive liquid CPU cooler for any users who demand superior performance, the Thermaltake earns a spot on this list with ease considering how it offers solid features for a very reasonable price. It has double RGB effect radiator fans that are designed for the ultimate performance and complete with a smart fan controller, you can also provide a more aesthetic look to your system.
The first thing that's worth discussing regarding this liquid cooler is the simple setup. Not only it's very easy to get through the install process but this unit also promises a completely maintenance-free operation. The pump provided by Thermaltake is one of the most reliable on the market for allowing an optimal level of water circulation because keeping the copper plate cool is a top priority. This plate is made with high-performance copper to accelerate the heat conductivity. Pre-filled coolant removes the problem of liquid replenishment.
The 240mm radiator is capable of doubling the cooling surface to handle the intense heat from your processor. Two 120mm fans are equipped with the ultimate high static pressure technology for obtaining solid cooling performance.
A great aspect about this model is the self-contained fan controller that can easily switch between a total of LED modes and cycle through 25colors. The play and pause functions enable users to cycle colors but that's not all, you can also control the speed options and reduce noise directly from your fingertips.
Designed with efficiency and reliability in mind, the Thermaltake CL-W107-PL12SW-A is a very capable All-in-One liquid cooling system for any high-end CPU. When everything is put in balance, this cooler comes out a big winner on the market due to its highly competitive price. Installing can be a bit tricky if you're a novice but all in all, this liquid cooler is recommended.
DEEPCOOL CAPTAIN 240EX All-in-One Liquid CPU Cooler
Equipped with one of the most reliable and powerful pumps which deliver the maximum amount of water circulation, the DeepCool Captain is an AIO liquid CPU cooler which will help your CPU to achieve peak performance. There are lots of features to get excited about and the price is also relatively balanced for a liquid cooler.
It seems that Deepcool went all out with this liquid cooler when it comes to cooling capabilities. The 240mm aluminum fins are optimized for reduced noise allowing for lower fan speeds. More efficient heat dissipation is achieved thanks to the higher air pressure to the radiator that's created by the unique TF 120 double-blade fan. Approximately 10% better heat dissipation can be obtained by the improved high-density water micro-channels that deliver powerful autonomous circulation.
It has closed impellers that are driven by strong three-phase induction motors which increase the liquid flow and pressure. Reliability is also a factor addressed by this liquid CPU cooler. It has an upgraded anti-explosion rubber tube designed to be resistant to crushing, corrosion and it's made from a highly thermostable material. The ceramic bearing is built to last with long service life and the installation process shouldn't be too complicated. Thanks to the 100% metal clip, you can have a securely solid attachment without too much hassle.
Let's be honest, it's a matter of great pain when your PC troubles you with its consistent overheating. Your computer becomes hamstrung by disabled functioning, and becomes prone to the damage of the integral parts, which makes your PC a PC. Certainly, you do not want to fall victim of potential data loss, and the regret of not considering the best CPU cooler for your CPU. Regardless, if you are or are not in that position, Best CPU Coolers 2017/201by our specialists are worth the investment.
As electronic computers got to be bigger and trickier, cooling of the active segments turned into a basic component for solid operation. Early vacuum-tube PCs, with moderately heavy cupboards, could depend on the ordinary air system which helps to remain cool. However, strong and heavy state gadgets were packed considerably thicker and had lower permissible working temperatures.
The following list of these latest coolers, has been selected with carefully probed by our experts ensure that your PC is running at it's optimal temperature. We are confident with its efficient functioning and so will you. Put your trust in the latest 201models of CPU coolers and achieve the most dynamic, energy-saving, and well-regulated systems you have ever encountered.
CAM Software
Well, this device has CAM software, specially designed to manipulate the digital fan and adjustment of cooling standards. Kraken X6has extended 1inch tubing and has a premium black sleeved cable for easy installation.
Pre-installed Intel Mounting
The issue is not evident in this gadget, pals. New X6is provided with pre-installed Intel mounting for easy block mounting, making it easier to install than ever.
Fans and Radiators
A CPU cooler is not embedded with an AC. It obviously works on fans. The gadget under argument has very well designed FX140 VPWM fans. Radiators are also highly efficient to keep the machinery cool and in working condition even in the worst conditions.
Efficient design
Gone are the days when water cooling required a submersible pump and a thick electric wire, pals. The H115i is a shut circle, factory sealed fixed design that comes pre-filled, and it accompanies a measured device free mounting section for quicker installation. Incorporation of the liquid technology makes it operation very efficient.
Fan Radiator
No need to emphasize on the need of a large surface area for radiator, in the computer cooling machine, I guess. You already know that, pretty well.
The fan radiator used in this tool is 280 mm, pals. It is a specially designed radiator having two fans, which are SP140L high torque 140 mm components. These parts optimize the efficiency of the cooling system, by so many levels. It has an improved cold plate fitted inside it to make it effective as compared to the previous versions.
By using this software, you can check and control the temperature of the system according to your needs. Another thing that has been catered for in this version is the availability of a mounting kit for fans and radiator making the job of our users easier.You can tweak cooling execution, screen coolant, CPU temperatures and change the shade of the RGB LED lighting from the default white to coordinate your framework, or to change shading in view of temperature readings and different inputs.
Corsair Link Cable
You certainly don't wanna be one of them. Do you? Well, this gadget is provided with a Corsair link cable that can be attached to motherboard so that you can manipulate the cooling. It allows you to adjust the cooling just according to your need. It also enables you to change the colour of LED according to the colour of your system. This cable has become a signature of the Corsair. It is also provided with a mounting kit for fans and radiator.
The handsome In Win 707.
Also, a PC case may be rated to accept a given motherboard—ATX, MicroATX, and so on—but that's no indication that you'll have enough room inside to build a system with ease. Clearances around the edges of the board may be tight, cable cutaways for routing wires behind the board may be scarce or ill-placed, and you may need to sacrifice drive bays to accommodate long video cards.
That is where our reviews come in. Having done test builds in a given case, we can point out the strengths and the stumbling points. Before you get in too deep, though, you might want to check out our primer, Buying a PC Case: 20 Terms You Need to Know, if this is your first case-buying rodeo. That deep explainer will get you up to speed on PC-chassis lingo the fast way.
The Tower Chassis Today
In our experience, tower cases tend to alleviate many of the space-related ails, and it's not rocket science why: They're simply bigger.
Most offer adequate room for cable routing and long video cards, and they should have room for enough drives, given today's per-drive capacities, to satisfy most needs short of a server's. If you have the room for one, a tower is an ideal platform for a new PC build or as a case upgrade for an existing system that's running out of room inside for drives or card expansion.
SilverStone Redline RL05
What's also shifted: the definition of a tower case. "True" towers—with huge banks of drive bays and bodies more than 20 inches tall—are still around, but the lines have blurred between these and larger mid-tower chassis, which tend to lie in the 18-to-20-inch height range. But even these are seeing their own splintering and hazy categorization: Many big cases, for example, are eliminating 5.25-inch bays altogether, assuming that buyers won't be opting for optical drives anymore. These really minimal cases were a subclass of their own a year ago and are now rapidly becoming the mainstream.
As 5.25-inch bays go away, we expect the really large towers to fall slowly out of favor with many buyers. Another reason why: limitations to video-card SLI that emerged in 201With its 10-series "Pascal" video cards, Nvidia put the official kibosh on multiple-video-card configurations of more than two cards. One of the big reasons high-end builders would opt for a large PC case is to host multiple video cards in an SLI or AMD CrossFire array. With Nvidia's "Pascal" cards currently the toast of the video-card world, more moderate-size towers would seem to be in the offing nowadays.
Of course, you can still build out a PC with more than two cards in an AMD CrossFire arrangement (or using pre-Pascal Nvidia cards) and the upcoming AMD "Vega" generation of cards may help shift some of the momentum back to CrossFire in coming years. But for now, giant tower cases with slot positions to take four double-wide video cards are best considered a niche within a niche within a niche.
Corsair Graphite Series 780T
DRIVE BAYS. The drive-bay equation is pretty straightforward: You need as many 3.5-inch or 5.25-inch bays for hard drives or optical drives, respectively, as you have drives, plus an allowance for future ones you might install. Most tower cases will also have dedicated bays for 2.5-inch drives (primarily these days, for solid-state drives), but in some chassis, the 3.5-inch bays may alternately support these smaller drives.
Note that, as we mentioned above, more and more cases, even big ones, are taking the 21st-century initiative and doing away with 5.25-inch bays altogether, under the assumption that optical drives are passé nowadays. If you need an internal DVD or Blu-ray drive in your build, be aware of that as you shop. Cases like the NZXT H440 are big, but they lack any means of installing an optical.
One emerging feature of the very newest (and by that, we mean 2017-model) motherboards and PC cases is support for front-panel USB 3.Type-C ports. Chassis and motherboard makers recently worked out a new header connector for USB Type-C, and the parts are just starting to show up in the very latest motherboards (supporting 7th-Generation Intel "Kaby Lake" CPUs and the latest AMD boards for its "Ryzen" processors). A few late-model chassis will have USB Type-C ports, but we'd expect a transition period of adapters to bridge things for a while between these ports on chassis and their motherboards.
CABLE ROUTING. This is a tough area to assess outside the context of a review. It comprises two key areas: cutaways in the motherboard tray for running cables behind the case's tray, and clearance behind the (usually) right-side panel. The latter is often ignored, but it's important. Running thick cables such as the 24-pin main power-supply cable behind the right panel can be tricky if there's not enough room back there.
SilverStone Fortress FT05
FILTERS. Anyone who has dismantled a tower PC that's been in service for some time knows about the dust, the dust, the dust: caked on the case's fan filters, rolling around inside the case in dust bunnies, and clotted on the fan blades. Better that it be on the filters: Look for removable, cleanable filters over the intake fans (usually, the fans on the front) and over the power-supply intake (not the exhaust), which will be on case bottom or top.
LIQUID-COOLING COMPATIBILITY. If you mean to install liquid cooling for your processor or graphics, you'll want to examine the specifications for the size of radiator (or radiators) you can install. There are two aspects here: radiator thickness and overall radiator length, measured in millimeters.
The thickness spec is to ensure that the radiator, its fans, and other hardware do not interfere with the mainboard because of overhang. The length is usually expressed as a multiple of the standard-size fans you install (which are, in most cases, 120mm or 140mm). So, you'll typically see specs for mounting a 120mm-, 240mm- or 360mm-long radiator unit. Match up what the case can accept with what you plan to install.
Of the three fan only cooling systems, the CRYORIG M9i gets high marks for being affordable and powerful, and it's designed to fit a variety of computer cases. Like many tower coolers, this one features U-shaped heat pipes to better channel heat away from the CPU. Fan noise is kept to an acceptable level.
How To Install A Cooler For Your CPU
You don't need to be an expert and computer hardware to install a CPU cooling system by yourself. However, you will need to read or view the specific instructions on how to install the cooling system and this will involve some things that you will need to do with subtlety and carefully.
Before installing the CPU cooler, do some preparatory work first. Clean all the components in the CPU, and also clean the CPUs heatsink and heat spreader.
This will lead to lower CPU temperatures and the noise of the cooling fan will also be greatly reduced. This will also allow you to overclock your CPU without fear of any damage due to overheating.
The Aesthetics Of A CPU Cooler
This last point might seem pointless, yet it will matter in the long run. Even though you won't be able to see the heatsink and fans while using the PC, it still doesn't mean that you should use a heatsink that is an ugly looking piece of machinery. Therefore, select a good looking cooling system that will match the overall personality of your CPU.
How to Avoid PC Repair & Tech Support Scams
Not every PC technician has your best interest at heart. Some apply sleazy sales tactics or will scam you into buying their service. We reveal popular methods and help you identify trustworthy PC repair technicians.
Read More, this is often the first thing PC repair technicians do.
Other parts will require a quick once-over will your cloth. Do not worry about leaving your PC dust-less. Just try to clean as much noticeable dust as possible.
Set Higher Fan Speeds
Default fan configurations can contribute to overheating. Your fans may be running too slowly to actually cool down PC parts. Some GPUs show high temperatures because the GPU driver software only activates the GPU's fan under certain load ranges. That's when you should take control of your fan speeds. Programs like SpeedFan provide just this service.
Click the Up Arrow to increase the fan speed percentage. 100% is the max speed your fan can reach. Keeping every fan at around 50% will keep your PC running at a cool temperature under idle conditions. To maintain these safe temperatures, you may have to change your fan speeds when your PC is under a heavy load.
MSI Afterburner, an overclocking tool, provides options to automatically raise fan speeds when your playing games or committing intensive work on your PC.
Maintain Proper Airflow
Maintaining proper airflow is vital to keeping a cool PC. Yet, maintaining proper airflow isn't just about keeping your computer clean. It has to do with fan orientation as well. Proper airflow doesn't simply require added fans. It also means maintaining a middle ground between positive and negative pressure.
Positive airflow is when cool, outside air is rushed into the system. Negative airflow is when hot, inside air is rushed outward. Aim for neutral airflow, wherein an equal amount of cool air is rushed in and hot air is exhausted out. If you're ever confused about how to orient your case fan, there should be an indicator on the fan itself to show which way air is being directed.
Paid Measures
These measures aren't expensive, but upgrading or replacing PC components to lower temperature readings may end up saving your computer parts and energy. If your PC is shutting down every so often because of overheating issues, it's typically better to spend some dollars to ensure the safety of your parts rather than springing for a new computer.
Reapply Thermal Paste
Pre-built PC users could care less about thermal paste, but a quality thermal paste (UK) is crucial for proper temperature readings. Thermal paste fills in the space between the heat-sink and the component. The heat-sink distributes the heat created by your PC components to metal sheets. The metal sheets are then cooled off by fans.
The better the quality of your thermal paste, the more heat transferred between your component and your heat sink. A low quality thermal paste will stop doing its job over time, causing PC parts to heat up. Reapplying thermal paste on an old CPU heat sink will lower the temperatures taken on by that part.
You can only reapply thermal paste to two components: your CPU and your GPU. It's easier to reapply thermal paste to your CPU than your GPU, as these components are often separable. Reapplying thermal paste to your GPU will void the warranty, as you will have to open the unit.
How To Install A New PC Cooling Fan
Computers have changed a lot over the last decade, but one thing remains the same – the need for cooling. Efficiency has pushed temperatures down but hasn't eliminated heat as an issue. That's particularly true…
Read More, and can drastically improve your PC's airflow and general temperature readings. Before you try to buy the biggest fan you can find, look up the specifications of your PC's case. More often than not, these specs will clarify how many fans you can mount, the size of the fans, and where they should be located.
Remember to orient these fans in a way that will provide proper ventilation and airflow.
Upgrade Your CPU Cooler
This may only apply to CPUs, but upgrading any fan in your PC will automatically cool all other parts by achieving better airflow. There are two essential types of upgrades you can make to your CPU cooler: bigger or liquid. Both are definite upgrades from a stock CPU cooler.
Are you looking to mount a new CPU fan? Finding the right CPU fan requires a great deal of research. Not only do different fan sizes populate the market, a byzantine maze of CPU socket…
Read More, so make sure your cooler will fit your case before springing for the largest you can find.
Liquid coolers, on the other hand, don't require much space around the CPU. Instead, they absorb heat through specific liquids and cool the liquid using a large radiator mounted within your case. Liquid coolers are more difficult to install, given the radiator mounting.
No two coolers are created equally. While there are likely a slew of convenient features available for each and every one of the below listed options, the functionality and design of some of them are going to appeal more to your tastes than others.
So this should most certainly play a significant role in which of these you end up choosing.
ThermOZONE Tecnhonolgy
Going green was never quite this easy. The material used for this cooler doesn't have CFCs or HCFCs, which are common environmental pollutants.
Don't have a spot for your drink? Now you do with the molded cup holders on the lid.
Stainless Steel Hardware
The inclusion of stainless steel further ensures that this product is going to stand the test of time without succumbing to the elements that claim the lives of so many other coolers.
Sturdy latches provide a tight seal for the entire cooler, keeping the cold inside where it belongs.
Optimal Heat Dissipation
Four low noise 120 mm fans mounted on opposite sides of the radiator provide a great airflow. The first two fans push air through the radiator, the second two fans pull the air through it. Controllable with PST function to adjust the fan speed based on CPU temperature.
Quiet and Powerful Fan
The ARCTIC Liquid Freezer 240 managed to deliver our best result in our overclocked settings test, demonstrating that it has the potential for even more heat to be dissipated in a civilized manner.
Good performance, a very low price and compatible with the latest platforms: We give our HARDWARE GOLD AWARD coupled with our BEST PRICE AWARD for the ARCTIC Liquid Freezer 240.
The ARCTIC Liquid Freezer 120 has a big radiator and you can expect great performance.
Overclockers RU
The efficiency of the Liquid Freezer from ARCTIC and its cooling results are excellent. The individual adjustment of the fan speed is another plus point. The cooler is simple and at the same time fixedly attached to the CPU. We were very satisfied.
Vidi HR
If you want a liquid cooling solution for your PC to lower the temperatures between 2and 30 degrees, the ARCTIC Freezer 120 is the best choice relating to quality price ratio. It also has fans against fans at other brands and it is very quiet.
The Arctic Liquid Freezer delivers in spades. It offers top performance, low noise levels and a sleek appearance, all for a fair price.
The ARCTIC Liquid Freezer 240 is an excellent cooler and there is literally no bad thing to say about this cooler. It is quiet and I even swapped my old cooler out to use it to get a better operating silence level and better cooling performance.
Xtreme Hardware
As you can see from our charts, the performance of the 120 mm model is also quite good and indeed better compared to other similar size models. There's no doubt that the Liquid Freezer 120 is better than the Kuhler H2O 950 by Antec.
The ARCTIC Liquid Freezer 240 is everything you could ask for in a mid-budget AIO cooler. It's got excellent socket support, has plenty of headroom for overclocking and runs quietly.
How to save up to 86%? Here is little trick.
You must visit the page of sales. Here is the link. If you don't care about which brand is better, then you can choose the liquid coolers by the price and buy from the one who will offer the greatest discount.
Final Word
First of all thanks for reading my article to the end! I hope you find my reviews listed here useful and that it allows you to make a proper comparison of what is best to fit your needs and budget. Don't be afraid to try more than one product if your first pick doesn't do the trick.
Most important, have fun and choose your liquid coolers wisely! Good luck!
So, TOP3 of liquid coolers
- №1 — Rosewill ATX Mid Tower Gaming Computer Case
- №2 — DEEPCOOL CAPTAIN 240EX AIO Liquid CPU Cooler
- №3 — Corsair Hydro Series High Performance Liquid CPU Cooler H60
Questions? Leave a comment below!
Chatting about liquid coolers is my passion! Leave me a question in the comments, I answer each and every one and would love to get to know you better!


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New guidance outlines the key tax considerations for companies transitioning from old UK GAAP to the new standards. HMRC has updated its tax overview of FRS 101 and FRS 102. It highlights that the documents provide an overview of the 'key tax considerations that arise for those companies that transition from old UK GAAP to the new standards' and also that they have been brought up to date to reflect changes made to the standards. It is highlighted in the FRS 101 overview that the 'primary changes from the original paper are:
It is highlighted in the FRS 102 overview that the 'primary changes from the original paper are:
The overview also highlights the effect in Change of Accounting Practice (COAP) Regulations (SI 2004/3271). It is stated that the 'COAP Regulations apply to most transitional adjustments arising in respect of loan relationships or derivative contracts from change in accounting practice. As such, the Regulations are applicable to transitions to FRS 101 and FRS 102 in the same way as they applied to transitions to IAS or FRS 26. In most cases, the effect of the Regulations is to spread the transitional adjustment over 10 years, starting with the first period in which the new accounting policy applies.' This section uses an example of an unconnected company with a loan due to be repaid in five years which has 'non-vanilla' terms. The example highlights the difference between the closing value and new treatment with the loan valuation at fair value spread over 10 years.
How to determine when the changes around intermediaries' rules apply to certain businesses. The intermediaries' legislation (aka IR35) has been around for 16 years and has seen many twists and turns in its meaning and application in that time. Following consultations which ended in August, it is timely to recap on the history of the legislation and to summarise the current position and the planned changes for public sector bodies. A brief historyThe intermediaries' legislation is a set of rules that affects tax and national insurance where a person is contracted to work for a client through an intermediary, which can be:
If IR35 applies then the intermediary has to operate PAYE and national insurance contributions on any salary or wages it pays during the tax year. The intermediaries' legislation was introduced in 2000 with the aim of ensuring that individuals who work off-payroll through their own company – who would have been taxed as employees had they been engaged directly – pay employment taxes on their income. Since its introduction, both accountants and clients alike have struggled to understand the detailed and complicated rules. In particular, the basic question of whether in fact the legislation applied at all was hard to answer. To muddy the waters further there have been changes over the years and also constant rumours circulating that IR35 would be either abandoned or in fact extended.The current rulesIn both private and public sectors the current legislation requires the PSC to determine whether the rules apply to a contract. So effectively 'self assessment'. To do this the PSC would have to look at whether the:
So the main element of the current rules is that the decision on whether the legislation affects a PSC is down to themselves and not HMRC or the 3rd party client whom the contract is with.Fundamental changes in the pipelineA discussion document was published on 17 July 2015 following an announcement in the Summer Budget 2015 that the government had asked HMRC to engage with stakeholders on how to improve the effectiveness of the intermediaries' legislation. The government saw that changes were necessary to ensure employment taxes could not be avoided on income that would otherwise be employment income by employers and individuals, simply by engaging workers off-payroll through limited companies, whatever the underlying reason is for engaging them in that way. HMRC subsequently published a consultation document on 26 May 2016 with the closing date for comments being 18 August 2016. The document proposes changes from April 2017. The crucial proposal is that the liability to make the determination about whether the intermediaries' rules apply, and the associated tax liability if so, are moved from the PSC to the public sector end-client or agency or other third party closest in the chain to the PSC if there is one. Note that the rules will not change for PSCs contracted to work for clients in the private sector. Therefore where it is deemed that the legislation applies, the public sector body, agency or other third party will be liable to pay any associated income tax and national insurance. How will HMRC help in the decision process?To make the process of determining whether or not the intermediaries' rules apply as simple and certain as possible, HMRC will provide a new interactive online tool. This is designed to provide a real-time and definitive HMRC view on whether or not the rules apply to a particular engagement. This will support the decision making process not only for public sector employers, but also for individuals working through PSCs in the private sector. Recommended actionHMRC's contract review serviceWhere a PSC is in doubt about their status or would like further clarification, HMRC offers a contract review service which forms part of HMRCs general guidance on IR35.
ACCA continues to consult with practitioners on HMRC's plans for MTD. Thank you to all members who have sent in comments responding to the briefing note ACCA sent in August, where we invited your comments and asked for your business insight and expertise. These comments are invaluable and help ACCA to highlight the impact of the proposals. The overwhelming majority of your comments highlight the cost to business and that Making Tax Digital (MTD) will take up management time and prevent businesses from looking at new opportunities. The feedback from businesses included a comment from a practitioner who stated 'I have been contacted by a number of my clients recently who are universally horrified at these proposals.' The areas we discussed in the note were:
Please continue to send your comments on any of the questions in the consultations, together with any other thoughts on MTD, via email to firstname.lastname@example.com As a reminder the six consultations making up the suite are open for comment until 7 November:
Bringing business tax into the digital age (78 pages)
Simplifying tax for unincorporated businesses (36 pages)
Transforming the tax system through the better use of information (35 pages)
Tax administration (38 pages)
Simplified cash basis for unincorporated property businesses (28 pages)
Voluntary pay as you go (28 pages)
It is proposed that MTD will apply for:
HMRC's position is clear in the consultations and is illustrated by the statement 'we believe that the full benefits of digital capability can only be delivered for all parties by mandating the use of digital record keeping software that links to and updates businesses' digital accounts with HMRC'. Clearly its view is that businesses must record business information in the form HMRC requires and that it must be sent to HMRC each quarter. Failure will result in a penalty. HMRC also makes it clear in paragraph 8.15 of Bringing business tax into the digital age that user testing is already due to take place in the second half of 2016 and throughout 2017! It is still important though to make sure your voice is heard and we would encourage you to comment on the merits of MTD and consider some of the key questions in the consultation document.
Meet the firm that's comfortable with HMRC's proposals for Making Tax Digital. HMRC's ongoing consultation on its plans for Making Tax Digital (MTD) has resulted in a flood of comments from ACCA's practitioners across the country. While many have raised concerns with certain aspects of the proposals, one Bedford-based practice believes the concept makes sense in the long term. When Alex Falcon Huerta established Soaring Falcon Accountancy, she committed to operating solely in the cloud. She believes cloud accounting is changing how we do business today. Real time accounting information is vital to any business, allowing the owner to make important decisions faster and before it is too late. Alex believes HMRC's bold plans set it on a path to embrace the digital future – and ultimately make life easier for small businesses and their owners.'You shouldn't have to wait until your financial year end to find out what profit you have made – or what the tax bill is going to be,' says Alex. 'Even today, that just sounds crazy.'When HMRC announced its plans I was happy because it felt like vindication that my business is going in the right direction.'HMRC is not known for its forward-thinking approach. Now, if HMRC is moving ahead of your firm, don't you find that scary?' says Alex bullishly.'Going digital will help clients be more aware of their tax position. A sole trader can have apps on their smartphone which show at a glance the business's current financial position. The firm also no longer has to worry about a big tax bill at the end of the year. Surely clients want to be in more control throughout the year rather than leave it to the last minute and be faced with a daunting tax return?'Quicker and easierMoving to the cloud isn't a long winded process. When meeting with a potential new client, Alex likes to gather as much information as possible about how the business functions, what its short and longer term goals are, and how it manages its most precious resources – its people. From this point forward the online journey begins. 'With all the tools we use – such as Xero, Receipt Bank and Practice Ignition – we can get a business online quickly and efficiently and eliminate many of the manual processing tasks,' explains Alex. 'Only this week I met with a potential client, who after that initial meeting, "signed" their engagement letter via their smartphone and allowed us to immediately start creating their online package.' With over 20 years' experience in practice, Alex is only too aware of how the process used to be, with engagement letters taking days in the post in each direction. Today 'millennials' increasingly expect things to be done instantly. Most accountancy firms have made the move from paper-based accounts to Excel and now many are moving into the cloud. MTD represents part of this and Alex is convinced it will help deliver huge efficiencies overall. She cites the use of a tool such as Receipt Bank as one example of how it can help clients save money. 'We attach a value to each client. We work out what their hourly rate is and look at how technology can free up time for business development and everything that directors should be doing. 'Until recently two directors of a client were processing around 50 invoices per month, using around £350 of their billable time. Yet by going digital for only £20 a month plus another £10 for an admin assistant, they are be able to focus on actively growing their business.' Big dataBig data is a term bandied around a lot, but in simple terms, the intelligent use of data is creating many opportunities for businesses in the future. Better understanding and analysis of data allows for greater insight into the future and what trends will emerge. Real-time data will help investors make critical calls on growing businesses. PenaltiesHMRC's proposed penalties regime – the only part of its proposals that won't be in real time – have drawn the most criticism from accountants so far. Alex understands these concerns: 'It can be hard pushing clients to keep on top of tax returns and the associated paperwork. It can take up far too much of our time.' Yet she also sees opportunities offered by practice and client management to improve working practices. 'It's about educating clients. I try and gear as many clients as possible to operate on a monthly cashflow. Many bills are paid monthly now. This increased discipline will help minimise clients' risk of being penalised by HMRC.' Summing up'Who can remember when mobile phones first appeared?' asks Alex. Now, many people will carry a work and personal mobile and increasingly conduct their business from the palm of their hand. HMRC's MTD proposals may be fraught with hurdles to overcome, but if the accountancy profession is going to move with the times – and technology – they are worth conquering to ensure your practice is fit for the future.
The Secret Accountant looks behind the headlines to gauge the current state of high profile schemes and how the government seeks to protect scheme members. The failure of BHS has hardly been out of the headlines. Various reasons have been put forward to account for the insolvency of the high street giant from a failure to keep up with the times through to asset stripping by the owners. But whatever caused its collapse the fact still remains that the big losers are the estimated 11,000 workers who lost their jobs and just as worryingly, along with former employees, will face dramatically reduced retirement provisions due to the £571m pensions' deficit that the company accrued. But is the deficit a 'one off'?Unfortunately, no! Many people suggest that the BHS scheme's woes are just the tip of the iceberg and that means a lot of pensioners and workers alike may be affected in the years to come. In 2008, the BHS scheme was fully funded with a reported surplus of £3.4m. So what went wrong? Commentators disagree on this point but the real answer is a range of things appear to be to blame, both avoidable and unavoidable. For instance, the company reportedly had a recovery plan for the scheme which extended to 27 years. They were also known for establishing 'gold standard' final salary pension schemes. Add to this low interest rates over the last few years producing poor gilt yields and some poor investment decisions and in the space of a few short years the scheme went from healthy surplus to huge deficit. How does the government protect workers and pensioners caught by the deficit trap?The government has established the Pension Protection Fund (PPF). The fund was set up to pay compensation to members of eligible defined benefit pension schemes, when there is a qualifying insolvency event in relation to the employer and where there are insufficient assets in the pension scheme to cover Pension Protection Fund levels of compensation. So the government/taxpayers, via funding from levies and other sources, picks up the tab. It pays out a certain level of compensation to affected people. For instance, the current levels for retired workers are generally 90% compensation based on what the pension was worth at the time. The annual compensation is capped at a certain level. The cap at age 65 is, from 1 April 2016, £37,420.42 (this equates to £33,678.38 when the 90% level is applied) per year. The earlier the worker retired, the lower the annual cap is set, to compensate for the longer time they will be receiving payments. The BHS pension scheme is being absorbed into the PPF with an estimated 20,000 members facing cuts to their retirement income. The Regulator confirmed recently that it was investigating the BHS scheme and was debating whether to chase former business owners to settle pension debts, using so-called anti-avoidance powers. How many others schemes are affected?The PPF publishes monthly reports on its website which show the latest estimated funding position, on a section 179 (s179) basis (a scheme's s179 liabilities represent, broadly speaking, the premium that would have to be paid to an insurance company to take on the payment of PPF levels of compensation). These are effectively defined benefit schemes potentially eligible for entry to the Pension Protection Fund (PPF). A quick review of the situation for July 2016 reveals:
Statistics on actual members transferred to the PPF are given only to March 2016:
ConclusionThe collapse of BHS highlighted a potential pension scheme time bomb. The current low rates of interest will hinder recovery from a deficit and the fact that the company is a high street name clearly does not provide a safeguard. The government is due to introduce legislation which will effectively increase the compensation payable to members by the PPF but this could be seen as a spiralling cost for the future and does not in itself provide an answer to the core issues. The PPF's own strategic plan summarises the situation nicely: 'We recognise that managing the future of defined benefit provision is a complex challenge, with very few easy answers, requiring cooperation and expertise across the industry.' The Secret Accountant is a practitioner based in the heart of England who comments on issues which affect many accountants.
HMRC's free checklists can help practitioners reduce tax return errors. HMRC has 20 Agent Toolkits which are a free online resource aimed at helping to avoid the most common errors that HMRC sees in returns filed by agents. Each toolkit is reviewed and updated regularly to make sure they reflect any changes arising from the relevant Finance Acts and other issues. The most recently updated toolkits are:
Each toolkit has a checklist which the agent can download and fill in to help in the tax return completion process. This will help to identify the key issues to address with links to further online guidance and information on each area:
HMRC acknowledges that agents and advisers play an important role in helping their clients to get their tax returns right. These toolkits are designed to help reduce errors, demonstrate reasonable care and file timely and accurate tax returns. For more information on how HMRC see penalties and reasonable care follow this link to HMRCs 'Penalties – an overview for agents and advisers' here
Have a look at the full list of toolkits. HMRC tells us that the most popular is Property rental for landlords. HMRC would like to hear about your experience of using the toolkits to help develop and prioritise future changes and improvements. HMRC is also interested in your views of any recent interactions you may have had with the department. Send HMRC your feedback here
The Pensions Regulator has tackled two common questions on pension scheme choices. 1. Does your client have an existing pension scheme they are thinking of using for automatic enrolment? Your client may already have a pension scheme that they are thinking of using for AE. However, schemes need to be 'qualifying' to be used for AE otherwise they run the risk of non-compliance. The Pensions Regulator has information to help you support your client to decide which pension scheme to use to automatically enrol their staff. 2. Have your clients decided which pension scheme to use?As part of their automatic enrolment duties, employers with staff who must be put into a pension scheme will need to have a pension scheme in place that is set up for automatic enrolment. They may ask you for help with this. The Pensions Regulator has guidance and support available to help you to support your client in choosing a scheme that is right for their staff.
With only six months left until the government's state pension top up scheme closes on 5 April 2017, it's worth considering if it could be right for your clients. State pension top up is a class of voluntary national insurance contribution (known as Class 3A), which is available for a limited period. It allows those who reached state pension age before the introduction of the new state pension (women born before 6 April 1953 and men before 6 April 1951) an opportunity to exchange a lump-sum contribution for an increase in their state pension of between £1 and £25 per week. State pension top up could be ideal for small business owners and the self-employed who historically may have had more limited opportunities to build up earnings-related state pension. The cost of the contribution depends on the applicant's age and the amount by which they wish to increase their state pension (the maximum per week is £25). The rates are actuarially fair and based on the age of the applicant, with rates reducing the older the person is. For example, to receive £10 extra per week at age 66 the cost will be £8,710 whereas at age 77 the cost will be £6,250. The increased payments are consumer price index-linked and it offers a secure income boost for life. For clients living overseas, if they live in a country where cost of living increases are not paid, then the top up amount will not increase. In most cases, between 50% and 100% of the increased amount is inheritable by a spouse or civil partner on reaching state pension age, unless they re-marry, as per arrangements for inheritance of additional state pension under SERPS (additional state pension built up before April 2002). As long as they are both eligible, both partners can pay contributions to receive the pension increase. However, if only one half of a couple is going to make a contribution, factors such as relative ages to each other and tax rates should be taken into account. The Department for Work and Pensions will promote the scheme until it closes on 5 April 2017, and will encourage prospective applicants to get independent advice on whether the scheme is right for them. The scheme isn't appropriate for everyone, and the boosted amount is taxed as income and so may be more suitable for lower rate taxpayers (this could affect pension credits and any housing benefits). Options such as Class 3 voluntary national insurance contributions ('VNICs') should be considered first if there might be a shortfall in the person's national insurance record for basic state pension. It is possible to combine a state pension top up contribution with deferral of the state pension payment. State pension top up is open even to those already receiving the full basic state pension and any additional state pension. The scheme has a 90 day cooling off period after payment, with payments already made deductible from any refund. Further details and an online scheme calculator are available
The Secret Accountant explains why they firmly believe in the value of cross-option agreements to ensure business continuity. The summer of 2016 has had many ups and downs…
To top things off during all the above excitement, it has come to our attention that many clients – both existing and new – have not considered how to protect their business if a business partner dies. It may not be a comfortable thought, but at some point a business may be confronted by the critical illness or death of one of its owners. Have you considered what might happen to your company if you were to die or became critically ill? Or indeed, if one of your fellow shareholding directors were to die, or have an accident or illness making them incapable of returning to work? One way of protecting your business in the event of a shareholding director's death or critical illness is for the shareholders to enter into cross-option agreements. Many clients who are shareholders in their own business with other non-family member shareholders have not considered what will happen if any of them dies. The cross-option agreement provides the surviving shareholders with the option to buy the deceased business owner's share of the business. In addition to the surviving shareholders being able to call their option to buy the shares, the legal representatives of the deceased's estate also have the option to sell the shares of the deceased business owner to the remaining shareholders. In either case, whether the remaining business owners want to buy the shares or the legal representatives want to sell, the agreement ensures the option is exercised. The cross-option agreement is set up in this manner to ensure there is no binding sale, ie in certain circumstances neither party could exercise their option, which means business property relief for inheritance tax purposes can be preserved. In the process of setting up the appropriate business protection it should also involve setting up a cross option agreement with all the directors/partners in the business, enabling the remaining directors or partners to purchase the share of the business from the deceased's estate. As with most practices we have developed business relationships with solicitors and IFA's so we feel between us we can offer the client a 'one stop shop' to fully explain how a cross option agreement could be useful to them. So the next time you're talking to a client I would recommend speaking to them about what shareholder protection they have in place. The Secret Accountant is a practitioner based in the heart of England who comments on issues which affect many accountants.
ACCA Wales is hosting a webinar on 4 October to help you understand how you could benefit from the new Wales Business Fund. Find out more and register nowUncertainty sends shivers through economic and financial institutions. Whatever the outcome of Brexit negotiations, it is essential for businesses and those who support them to mitigate the yo-yoing of markets caused by this year's EU Referendum. Regional funders have an essential role to play at this time to help provide confidence and stability to the SME market. 'In times like these it is our responsibility to maintain the liquidity of the economy,' says Finance Wales CEO, Giles Thorley. He heads up the Finance Wales Group, one of the largest regional investment companies in the UK. Owned by the Welsh government, it was originally set up as an investment vehicle to address the funding gap for SMEs in Wales. The company now includes FW Capital, a fund manager for the North West and North East of England, and the Wales business angel network xénos. 'We're still open for business. Our funds come from a variety of public and private sector sources. We can partner with a wide range of investors and support both B2B and B2C markets. Businesses can be assured there are still a wide variety of financing opportunities available to them. We're looking forward to the timely launch of the £136m Wales Business Fund with WEFO later this month: it will bring the total amount of funds we manage in Wales to just under £700m,' Thorley adds. Established in 2000, Finance Wales has experience of working through difficult economic times. The company achieved record levels of investment during the last financial crisis and is aiming to provide confidence and consistency in the wake of Brexit uncertainty with an open door policy for SMEs based in Wales. 'Our flexibility is our USP in many ways,' says Investment Director Rhian Elston. 'We can invest from £1,000 to £3m per round across sectors and all stages of a business's lifecycle. The support is there for businesses - now they have to think more globally and seek more overseas opportunities. We've seen great success stories like tech start-up Biomonde who we co-invested in as a spinout and thanks to subsequent rounds have now launched their product in the US.' The company has impressive portfolio funds to draw on. A number provide specialist support. These include the Wales Management Succession Fund, the Wales Property Development Fund and the Wales Technology Seed Fund; with an in-house Technology Investment Ventures team managing funding for technology-based companies. The Wales Business Fund was launched on 21 September 2016 with regional events around Wales. The fund can support debt and equity packages from £50,000 up to £2 million for SMEs based in Wales. 'The fund will be a great boost for SMEs in Wales and will increase our long-term ability to attract and support businesses,' concludes Elston. 'Companies need to remain proactive and take advantage of the support that's available; often businesses who invest against the trend during economic difficulties perform best in the long-term.' Find out more information on the fund and other funding options ACCA Wales is hosting a webinar on 4 October to help you understand how you could benefit from the new Wales Business Fund. Find out more and register now
A look, with working examples, at pre-letting expenses and the issue of whether repairs are a capital or revenue expense. Profits from UK land or property are treated, for tax purposes, as arising from a business. The broad scheme is that rental business profits are computed using the same principles as for trades (ITTOIA 2005, s 272). Expenses are allowable if they are incurred 'wholly and exclusively' for the rental business. If a property is let at less than the full commercial rent, any expenditure relating to that property will normally fail the 'wholly and exclusively' test. Although, strictly, no expenditure on such properties is admissible as an expense of the rental business, expenses can be deducted up to the amount of rent derived from that property. Pre-letting expensesUsually a rental business begins when letting first commences. Allowable revenue expenditure incurred before the rental business begins can be relieved under the ICTA88/S401 or ITTOIA05/S57, provisions for pre-trading expenditure. Relief is only due if the expenditure:
Thus, for example, council tax on a property could be allowable under the above rules if it is due before the property is first let, provided the property was acquired solely for the purposes of the rental business. However, the relief is not allowable if the council tax was paid on the taxpayer's own private residence before the property was let (as it would be the taxpayer's own expense). Qualifying pre-letting expenditure is treated as incurred on the day on which the taxpayer first carries on their rental business. So, any repairs carried out before the letting starts can still be deducted from the first year's gross rents. Capital or revenue – two contrasting court casesPre-letting expenses have been challenged successfully by HMRC in Law Shipping Co Ltd v CIR 12 TC 62. Pre-letting expenses were disallowed on the key point that a ship was bought in a defective state and could not be used until the repairs had been undertaken. This can be contrasted with the expenditure in Odeon Associated Theatres Ltd v Jones 48 TC 257, where the dilapidated state of cinemas was due to the accumulation of repairs in wartime (and just after) when building work was not permitted to be carried out. The courts allowed the deduction. Although both companies purchased assets in poor condition, there were key differences between the two cases:
The following factors should be considered:
HMRC announced last year that its free online filing form for corporation tax returns is being withdrawn. Currently it provides free, downloadable pdf forms which enable a company to file CT600 forms. This service will be available only until 31 December 2016 to file company tax returns for accounting periods ending on or before 31 December 2015 but not for later accounting periods. In its place there is a new online tool which according to HMRC is currently 'available and is being enhanced'. This online tool is developed in conjunction with Companies House and is a 'new, improved' company tax return and company accounts filing service called Company Accounts and Tax Online (CATO). Who does this affect?Most corporation tax returns are prepared and filed by agents using commercial software. However, companies that do not use an agent and do not have access to alternative software will now be forced to use the new HMRC online tool. As previously highlighted there will be a small number of agents that currently use the downloadable forms on behalf of clients. These agents will also be affected as they will not be able to use CATO in the same way they use the current tool.. Therefore after the above deadlines they will also be forced to make alternative arrangements which will effectively be to use commercial software.
The Revised Ethical Standard 2016 for auditors replaces Ethical Standards 1 to 5 and brings all the ethical standard provisions available for audits of small entities into one document. This was a consolidation exercise but did result in changes that need to be reflected within firms' procedures. Main changes from the previous ethical standards
Audit firm rotationThe EU Audit Directive (2014/56/EU) and Audit Regulation (537/2014) are measures to strengthen the audit regime. The Directive (2014/56/EU) applies to all audits required by EU law and the Regulation (537/2014) applies to all public interest entities. Statutory Instrument 2016 number 649 entitled 'The Statutory Auditors and Third Country Auditors Regulations 2016' has been introduced in the UK which amends the Companies Act 2006 with effect from 17 June 2016. Amongst other changes this Statutory Instrument amends sections 487 to 491 and requires public interest companies to put their audit out to tender at least every 10 years and change their auditors at least every 20 years. The sections introduced into the Companies Act 2006 by SI 2016/649 include the following:
The statutory instrument defines 'public interest entities' but in summary these are entities with debt or equity traded on an EEA regulated market, banks, building societies and insurance undertakings.
The Charity Commission have produced Template to help non-company charities with incomes of less than £500,000 prepare their trustees' annual report and accruals accounts in accordance with Charities SORP FRS 102. It also includes an independent examiners report. Members who do not hold a practicing certificate should ensure that they also refer to the honorary reporting rules within the Rulebook.
The NCA has issued changes to the Suspicious Activity Report (SAR) glossary codes and clarification of reporting routes. The NCA has issued changes to the Suspicious Activity Report (SAR) glossary codes and clarification of reporting routes, which sets out new requirements that all under the reporting regime must adopt. It highlights that 'SARs are recognised as a vital source of information – in some cases the only source of information – which can help fill knowledge gaps on a range of crimes and the highest risks outlined in National Risk Assessments. An improved glossary code practice could help enhance the effective use of that information for the purpose of such strategic planning and assessment. An improved glossary code practice would also enable more efficient analysis to feedback patterns and trends to the reporting sectors to help them better prepare their risk profiles and due diligence processes.' From 1 October 2016 the new glossary codes will be used in the reporting systems and the old codes will no longer be valid. From December 2016 UKFIU will report on the progress made to the SARs Regime Committee, regulators, supervisors and SAR engagement groups. Summary of changes to SAR glossary codes: Codes remaining the same
Codes removed from previous list
Codes added to list
You can find the briefing that all reporting officers should read on the NCA website
The Act fundamentally changes the way both commercial and consumer insurance and reinsurance contracts operate in the UK. On 12 August 2016 the Insurance Act 2015 (the Act) came into force, affecting all policies governed by the laws of England, Wales, Scotland and Northern Ireland (even if the risks covered by these policies are located outside these jurisdictions). The Act will affect all renewals and new policies, together with any changes made on policies already in force after that date. The Act fundamentally changes the way both commercial and consumer insurance and reinsurance contracts operate in the UK. The Act has been refined to meet the modern business environment, rebalancing the rights and remedies between you as the insured and your insurer, meaning that it is more likely for claims to be paid in full. This rebalance has a direct impact on how you disclose information on which the insurer will rely and the range of remedies on which both you and insurers can rely, if things go wrong. This article is split into three sections and provides a summary of the changes and our recommendations for what you can do to be prepared:
As this is new legislation, the courts will be the ultimate arbiter of how the Act will be interpreted. This briefing note is intended to provide guidance as to how we perceive you may realise the benefits and take measures to avoid the pitfalls. 1. Duty of Fair PresentationThe rules governing what information you must disclose to your insurers before the insurance policy is taken out have changed. This new requirement is called the 'Duty of Fair Presentation' and is more structured than the current duty to disclose all material information. While the new requirement does arguably increase the scope of the obligations that are imposed upon you, it extends the remedies you have against the insurers. How to comply?To comply with the 'Duty of Fair Presentation', prior to the start of the policy you must:
What is a 'material circumstance'?The new test for what is a material circumstance is largely the same as the current test: information will be material if it 'would influence the judgement of a prudent insurer in determining whether to take the risk and, if so, on what terms'. What am I deemed to know or ought to know?The test for what 'material circumstances' you are deemed to know, and therefore disclose, is broader than the current test. You are deemed to know the following:
Who are your 'senior management'?The Act does not identify who your 'senior management' are (beyond saying they are 'those individuals who play significant roles in the making of decisions' about how your activities are to be managed or organised). We will endeavour to agree with your insurers exactly who your 'senior management' are. However, to assist us you will need to provide information on your management structure, identifying those people who make decisions throughout your organisation (on a global basis if need be). What is a 'reasonable search'?In order to discover and disclose 'material circumstances' you are obliged to conduct 'reasonable search of the information available' to you. This search is for 'information held within [your] organisation or by any other person'. This will include information held by us (with reference to the specific risk) or by, for example, your outsourced IT provider or joint venture parties.The Act does not define what a 'reasonable search' is, so for larger or more complex clients, we will usually endeavour to agree the scope of your 'reasonable search' with your insurers. To do this we would work with you to understand what you perceive as a reasonable search, and present this to your insurers for consideration.For all clients, please note that a reasonable search will encompass all areas of the business that are covered by the relevant insurance policy (on a global basis if need be). The insurer does not have to agree to a specific scope and so the more extensive your search is and the more evidence that you can provide on your internal policies and procedures the more likely it is that an insurer will agree to the scope. It is also extremely important that your internal record keeping (including of the enquiries undertaken and responses) is sufficient to prove that the reasonable search has been undertaken. How do I disclose 'sufficient information to put a prudent insurer on notice that it needs to make further enquiries for the purposes of revealing those material circumstances'?If you fail to disclose 'every material circumstance which the insured knows or ought to know', you may still have satisfied the Duty of Fair Presentation if you disclose information 'which gives the insurer sufficient information to put a prudent insurer on notice that it needs to make further enquiries for the purposes of revealing those material circumstances'. If the insurer does not then make enquiries of you to reveal the material circumstances, the insurer cannot later claim you failed to disclose them. We will try to ensure that your presentation to your insurers is as comprehensive as possible, but it is clearly more advisable to endeavour to discover and disclose all material circumstances than to rely on the presentation putting insurers on notice that they need to ask further questions. Because of this new rule, insurers are likely to ask more questions about your presentation than they did previously, so you need to make sure you have sufficient time to answer them fully before the start of your policy (and for any amendments to existing cover or endorsements).What else do I need to know about the Duty of Fair Presentation?The Act says your 'knowledge' includes 'matters which [you] suspected, and of which [you] would have had knowledge but for deliberately refraining from confirming them or enquiring about them'. Therefore you cannot 'turn a blind eye' in your search or fail to make enquiries in the knowledge that the answer will be damaging. Nor are you allowed to 'data dump'. It must be presented in a 'reasonably clear and accessible' matter. 2. Remedies for breach of the Duty of Fair PresentationThere is a range of proportionate remedies which are based on the severity of the breach and depend on:
What if the breach of the duty to make a fair presentation of the risk is deliberate or reckless?If it is found that a breach is deliberate or reckless, then the position remains the same as under the current law, which is that the insurer is entitled to avoid the policy and can keep the premium. Where a policy is avoided it is deemed to never have existed, so you would have to repay any sums that you have received from the insurer in respect of claims under the policy. The insurer's ability to keep the premium is essentially a penalty that is imposed to deter such deliberate or reckless conduct.A breach is deliberate where you know that you are in breach of the Duty of Fair Presentation; it will be reckless if you do not care whether you are in breach of the Duty of Fair Presentation.What if the breach of the duty to make a fair presentation of the risk is not deliberate or reckless?If it is found that the breach of the duty is not deliberate or reckless, but it is still a breach, there are a range of proportionate remedies available to the insurer.There are broadly three options available to the insurer based on what they would have done if there had been a fair presentation of the risk:a) AvoidanceIf it is found that there was a breach of duty and the insurer would not have written the risk at all, then they may avoid the policy but must return the premium. This means that avoidance is still available as a remedy for insurers even where the breach is 'innocent' (or at the very least, not deliberate or reckless).To be able to avoid the policy the insurer would have to be able to demonstrate that if you had made a fair presentation of the risk, they would not have been prepared to write the risk at all. This would have to be proved by evidence from the underwriter who was responsible for writing the risk.b) Variation of the termsIf, in the absence of a breach of duty, the insurer would have written the risk but on different terms, the contract will be treated as if it had been written on those terms. This does not include terms relating to premium (as to which, please see below).This means, for example, that the insurer may impose certain exclusions where they can establish that these would have been imposed if there had been a fair presentation of the risk. This could affect whether they pay the claim in question.This remedy can also have an effect on losses which the insurer has already paid because it involves treating the contract as if it had been entered into on those different terms, therefore having retrospective effect.Therefore, if the insurer proves that it would have contracted on different terms, that would have reduced or extinguished its liability for losses which pre-date the insurer's discovery of a breach of the duty of fair presentation, you may have to reimburse the insurer for those losses.c) Reduction of the claimIf it is found that there was a breach of duty and the insurer would have written the risk, but for a higher premium, then the insurer is entitled to reduce the claim settlement proportionately.For example, if there is a claim for £100 and the original premium charged was £200. If the higher premium that would have been charged was £300 then the insurer can reduce the claim settlement to 200/300 x 100 = £66.67This remedy may be used on a standalone basis or alongside the variation of terms discussed above.3. Warranties and other terms, contracting out and abolition of basis clausesNOTE: As currently, compliance with all warranties and terms in your policy is the best way to ensure that you have full protection under your insurance policy. The below only becomes relevant where you have failed to do so.A warranty is a term in a policy which, if breached under the current law, discharges the insurer's liability to you from the moment of the breach, even if the breach is later remedied.Under the Act, the insurer will not be liable to pay any claims while you are in breach of warranty. If you later remedy the breach then the insurer is liable for subsequent claims, unless they are attributable to something that happened before the breach was remedied.The insurer is also liable for losses which occur or are attributable to something that happens before the breach of warranty.How to remedy a Breach of WarrantyIn view of the importance of these terms, you need to understand how you can 'remedy' a breach of warranty to regain the benefit of your policy.Where the warranty requires something to be done by a particular time – for example, installation of a sprinkler system by a particular date, and the sprinkler system is not installed by the required date, the breach will be remedied if the 'risk to which the warranty relates later becomes essentially the same as that originally contemplated by the parties' - so if the sprinkler system is subsequently installed, that will remedy the breach.For other warranties, the breach is remedied if you cease to be in breach. For example, if you warrant that you will always have a security guard at your premises, but in fact one day there is no security guard, the breach will be remedied when there is a security guard once again present.There may be situations where a breach cannot be remedied. For example, if you have a policy covering a shipment of goods in which you warrant that the goods will be stored in refrigeration units at all times, and during transit the goods are not refrigerated causing them to become damaged, but are then later moved to refrigeration units, then it is unlikely that the insurer would be liable because the damage caused by the breach cannot be remedied.Terms not relevant to lossThe Act will prevent an insurer from relying on your breach of a term of a policy if that breach is entirely unconnected with the actual loss you suffer. For example, it is unlikely that the insurer can rely on breach of a fire alarm warranty where loss is caused by flood or burglary.This applies to any term of the policy if your complying with that term would be likely to reduce the risk of loss of a particular kind, or at a particular location or time. For example, where you warrant that your sprinkler system will be inspected every six months, since that would reduce the risk of loss caused by fire.This does not apply to terms which define the 'risk as a whole'– for example, terms which define who is entitled to drive a vehicle, or a warranty that a ship will not enter a war zone. Breach of those terms will allow insurers to deny a claim regardless of their connection to the loss.The determination of whether a term is one that either:
is not straightforward and is likely to lead to disputes. It is therefore imperative that you comply with all policy terms and conditions to avoid being in this position.Contracting outIn business contracts, the parties are free to contract out of any part of the Act, apart from those relating to basis clauses (see below). In order to do this, the insurer must overcome two hurdles:
For example, there may be circumstances where an insurer seeks to preserve the protection provided by the current law in respect of breaches of particular terms, such as premium payment warranties.We will inform you if we become aware of insurers who look to contract out of any elements of the Act, for your particular insurances and what this might mean for you.Abolition of 'basis clauses'Any representation made by you in connection with a proposed insurance policy is currently capable of being converted into a warranty as to its truth/accuracy by means of a term in either the policy or the proposal. Such 'basis clauses' will no longer be allowed.This means that a term which states that the facts stated in the proposal form the basis of the contract will no longer be of any effect. The parties cannot contract out of this provision, which is good for you as it reduces the risk of inadvertent pre-contractual misrepresentation. However, please note that this does not have an impact on your Duty of Fair Presentation (as referenced above).Conclusion and how to start preparingTo reap the benefits from the Act, you will need to consider how you currently compile the information you provide for insurance purposes. Does this align with the detail and scope required to comply with a 'reasonable search'?Certain senior management may have a peripheral understanding and involvement with insurances, but it is not about their understanding of the insurances per se, but their understanding of the risks within your business and how, together with the risk/insurance managers, they are controlled and, appropriately insured.Evidencing how you have decided:
will also mitigate the potential for insurers to question your compliance with your duty of fair presentation. Therefore there is an expectation that implementing the Act will take time so you should start work on this as soon as possible.Should you wish to discuss this matter further, please speak to your usual Lockton contact.Lockton Companies LLP. Authorised and regulated by the Financial Conduct Authority. A Lloyd's broker. www.lockton.comLockton Companies LLP is ACCA's recommended broker for Professional Indemnity insurance. For information, please contact Lockton on 0117 906 5057.
A summary of how the new Welsh Revenue Authority will function. The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill – together with the explanatory memorandum – has been laid before the National Assembly for Wales. The Act provided the legal framework to collect and manage devolved taxes, including the establishment of the Welsh Revenue Authority which will undertake the collection and management functions for land transaction tax. When enacted the Bill will establish a framework for setting the rates and bands for land transaction tax and these will be set through secondary legislation closer to April 2018. This Bill aims to replace stamp duty land tax from April 2018 and sets out:
The finalists of the British Accountancy Awards were decided by the 20+ strong judging panel* representing the very best of the profession, and its ecosystem. Large practices and small; institutes; long-standing advisory consultancies; and Accountancy Age's editorial team.The sixth annual British Accountancy Awards has, as in previous years, attracted a very high calibre of entrants representing the best of practice, service-line and individual excellence.Due to the popularity and calibre of entries for 'Most Innovative Practice', we have created additional tiers that recognise innovation across firms of all sizes; Independent, Mid-Tier and Large.The Awards ceremony will take place on 29 November 2016 at The Brewery, London.Kevin Reed, Head of Editorial for Accountancy Age and Financial Director, and chair of the Awards judges, said: "I'm delighted to see another year of growth in both the quality and quantity of entries. The awards encompasses the vast range of practices by size and discipline, and also recognises individuals and tech providers that underpin accountancy. It's particularly pleasing, this year, to see so many practices looking to show off their innovative strategies."View the complete shortlist for The 2016 British Accountancy Awards Finalists
IRIS World 2016 is the UK's largest annual customer conference for accountancy practices to discover what's driving the industry's digital revolution and how IRIS is enabling accountants to harness these changes. Why you should attend
Where and when
AgendaSessions will include:
Find out more and register for your free place now.
CPD i-guide what you need to know
Grab an early booking discount for our premier CPD conference.
Residential conference for practitioners 18-19 November, Derby Fee: £429Early Booking Discount: Book by 17 October and pay just £386.View the conference brochureBook your place online now
Our residential conference for practitioners offers you 14 units of CPD in a relaxed and sociable environment. Providing you with the perfect opportunity to update your knowledge on the current developments in the profession. Taking place over a Friday and Saturday, this two-day conference minimises valuable time away from the office.
Select an area that you are interested in to view the topics on offer:
The above list includes four break-out sessions, those attending the conference can attend 7 of the 9 sessions.
Top ten tips for completing a PCTR (Practising Certificate Training Record)Thursday 13 October (12:30 to 13:30) Register to watch the webinar live or on demand
It is mandatory for members to hold an ACCA practising certificate in order to carry out work under ACCA's definition of public practice or to be partners or directors of a firm that undertakes public practice work. To obtain an ACCA practising certificate or a practising certificate and audit qualification, members must obtain a period of relevant experience. This experience must be recorded in the Practising Certificate Training Record (PCTR).Did you know that most PCTRs are rejected upon their first review? If you are currently completing a PCTR or intending to complete one in the future, join Helen Simons, Licensing Compliance Manager, who will talk you through the Top 10 errors identified when completing the PCTR and advise how these can be avoided. As part of Helen's role she is responsible for reviewing PCTRs and supporting members through this process. In advance of the webinar it would be worth reviewing the PCTR and online guidance
We will be holding three technical webinars in November, all designed to help practices grow. Register now to watch live, or on demand at a time that suits you.The webinars will cover:
Technical webinar - Top 10 things to come out of monitoring visitsHosted by ACCA's Audit Compliance Team 8 November 10.00-11.00CPD units: 1 BOOK NOW
ACCA is required to undertake a comprehensive programme of monitoring visits to firms. This work is undertaken by ACCA's Monitoring department and is designed to examine compliance with auditing standards, ACCA's Global Practising Regulations (GPRs) and the Code of Ethics and Conduct. ACCA uses risk factors to determine whether a firm should be visited within the normal cycle of every six years, or earlier. Risk factors taken into account include the outcome of the previous visit and the number and types of audit clients. In some cases firms that hold auditing or investment business certificates but who do not undertake any regulated work may be subject to desktop monitoring instead of monitoring visits. This may also apply to firms that do not hold certificates but have principals who are ACCA members. Last year ACCA carried out monitoring visits to over 500 firms in the UK holding audit registration. In this webinar, Rob will discuss the top 10 issues emerging from monitoring visits.
Speaker: Rob Mukherjee FCCA, Compliance Manager at ACCA – Rob is a Compliance Manager within ACCA's Audit Monitoring department. He joined ACCA 13 years ago and oversees a team of compliance officers. Technical webinar: building a better practice
15 November 10.00-11.00CPD units: 1 BOOK NOW
Many practices fail to take control of their business and allow their clients and staff to dictate the direction that the business will take. In this webinar, Val will discuss what it means to be a captain of your ship and plan where you want to be in the future. She will also discuss the key factors in managing your practice – how to solve lock-up, billing, debt collection, cost management and staff management. Speaker: Val Steward FCCA - For over 20 years Val has worked with accountancy practices, helping them to develop their businesses and remain compliant. She is the author and co-author of a number of technical guides and work programmes including the CCH Industry Audit and Accounting Guide on Clubs and Associations, and the Practice Society Anti-Money Laundering Procedures and Training Manual. She enjoys helping firms to develop, advising on training and staffing policy and all aspects of practice management. She also lectures widely on auditing, management skills and assurance services. Preparing for success – the path to partnership
30 November 12.30-13.30CPD units: 1 BOOK NOW
We all need a plan – both for ourselves and for our businesses. For the lucky few, success lands in their lap, but for most of us, we are more likely to succeed if we plan a long term pathway for the career we want. Smart employers are also preparing for the long term success of their business through succession planning – yet only 37% of accounting firms have a formal succession plan in place (Crowe Howarth, 2015). In this webinar, Tara Aldwin will share her experiences of her own pathway to partnership at Foxley Kingham. Tara will explore all the practicalities – planning, objectives, finances, operations and timescales – that needed to be thought through for Foxley Kingham's succession planning, and how this dovetailed with her own plan for success.Speaker: Tara Aldwin, Director, Foxley Kingham Chartered Accountants - having started her career in a similar firm, Tara qualified with a large PLC and then joined Foxley Kingham as an Audit Senior in 1999. Tara became a Director in 2010.
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Integrating Immigrants in Europe
Research-Policy Dialogues
- Editors
- (view affiliations)
Part of the IMISCOE Research Series book series (IMIS)
Part of the IMISCOE Research Series book series (IMIS)
This open access book explores how research and policymaking in the field of migrant integration have developed historically and how this interrelationship plays out in the strongly politicised climate of opinions on migration in Europe. It features interdisciplinary theoretical contributions as well as original empirical studies on research-policy dialogues at both the EU and country level.
The chapters study not only how the dialogue between research and policy is structured (such as advisory bodies, research agencies, and ad-hoc committees), but also how these dialogues affect policymaking and the development of migrant integration research itself as well.
The analysis reveals profound changes in the dialogue structures associated with the research-policy nexus in the domain of migrant integration. On the one hand, dialogue structures have become more ad-hoc, often established in response to distinct political events or to specific problems. On the other, politicisation has not thwarted all efforts to develop more institutionalised dialogue structures between producers and users of knowledge. In addition, research has contributed to policymaking in very different ways in various European countries.
This edited volume is unique in this effort to reflect on the impact of research-policy dialogues both on the development of migrant integration policies as well as on migrant integration research. It will be of importance to scholars in this field as well as to policymakers and other stakeholders involved in migrant integration policymaking.


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I had to have my hair made in a hurry recently. My stylist advised that the quickest option was Ghana Weaving. With my heart in my mouth, I submitted my hair for the weaving to be done. If you are wondering why I am being so dramatic, about just weaving my hair, it is because Ghana weaving is notorious for chopping off edges. However, women flock to it like a moth to a flame because the style is sooo damn fine!
Luckily, my stylist understands very clearly that I am very averse to losing any hair on account of carelessness. She is also an old hand (pun intended) at braiding and weaving hair and based on her experience, knows how to be careful. Here are the steps that we took to ensure that my edges would remain intact once the style reached its end.
I have no idea why this picture is upside down. When it is uploaded, it has the right orientation, once I upload it however, it re-orients itself. It's been keeping me from sharing this post. Will keep trying to correct it.
1. Did not allow the stylist pick and weave the fine hairs around the edges (frontal and nape). I was not interested in that "finished' look Nigerian stylists are interested in. As you can see from the picture, I am not shy about leaving a generous amount of hair out.
2. Brush-style was applied so the weaving did not start at the very beginning. This is yet another step in saving the tiny hairs that grow in front.
3. My hair stylist did not load the delicate front with a lot of braiding hair. She progressed gradually. thereby reducing stress to hair edges and hair in general.
4. I checked each one to ensure that it was not woven too tight. I was ready to speak up if she had woven anything tight. Ladies, if your hair is tight when it is being done, chances are high that you hair will be so strained that it will break. Also, I have never understood the logic behind paying money for the torture of a migraine or headache.
5. I did not keep the style on too long. It was gone in 3 weeks. My very maximum would have been 4 weeks.
By the way, I do not brush my edges very often. I work in a very casual, male dominated industry and the expectations are not too high, lol! I do as much as I can get away with. Okay, I am lying a bit. I do more than I can reasonably get away with. The way I see it is that I don't have to brush my hair and stand losing my delicate edges for the crowd at work. Sorry, guys but that is how I feel :). I am not customer facing at all so once I am at work, I see a limited number of people.


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System information: [ Citavi Version 5.7, Windows 10, English, Edge, MS Office 2016, - ]
I encounter an issue while installing Citavi on my laptop. The error message jumped out in a box during installation and after I clicked on ok the installation terminated itself. Please advise what to do. Thank you!
The error message is as follow:
"Error 1723. There is a problem with this Windows Installer package. A DLL required for this install to complete could not be run. Contact your support personnel or package vendor. Action ValidateRunningProcessesInstallCA, entry: m8, library: ....