Insights

In this edition, we look at the key considerations when issuing convertible loans, from accounting requirements to tax implications, explain the costs associated with AI tools and how these can be capitalised, explore how to build a tailored AI governance framework to suit your organisation and discuss the pros and cons of reverse takeovers.

Explore the key issues shaping the insurance sector in our latest edition.

In this issue, we explain how insurers can prepare for IFRS 18 ahead of its implementation in 2027, highlight the most common risks faced by MGA-backed insurance syndicates, and discuss some of the common misconceptions of Pillar Two. From a technology perspective, we look at cyber risk and explain how AI and machine learning is transforming the insurance industry and its processes. 

In the latest edition of Broking Business, we explain what brokers can expect from their first Private Equity investment, look at the process of deauthorising regulated entities – with a particular emphasis on client money, explain what brokers should be considering ahead of the new Payrolling of Benefits in Kind (PBiKs) regime and share the advantages of creating a VAT group.

From January 2026, FRS 102 changes will impact insurance intermediaries, affecting EBITDA and key metrics like bonuses, covenants, and valuations. Our guide explains the new five-step revenue model and its implications for common services.