Listed companies

Though they bring many benefits, classification and valuation of convertible loans can be a minefield. We provide a step-by-step guide to what companies need to consider.

In this quarter’s edition, we’ve already looked at convertible loan notes (CLNs) from the accounting point of view, but what about the tax implications? Our tax partner Catherine Heyes explains.

Explore the accounting treatment, strategic benefits, and regulatory challenges of reverse takeovers (RTOs) in the UK.

More and more companies are buying and developing software that uses AI tools. We look at the kinds of associated costs and how these can be capitalised.

There’s no doubt artificial intelligence (AI) brings exciting potential to any organisation. But it’s all about balance.

Joseph Archer shares his perspective as AIM marks its 30th anniversary. Despite slower IPO activity, the market continues to attract both criticism and support, with its resilience, investor interest, and evolving regulations reinforcing its role in UK capital markets.

Explore the implications of the Pillar Two US-parented groups framework and its impact on global minimum tax regulations.

Find out about the audit threshold changes 2025 and ensure your business is prepared for new legislation and requirements.

Explore the benefits of dual listing for businesses, gaining global investment access while enhancing visibility and capital.

Explore the IFRS 18 financial statement changes aimed at enhancing transparency and clarity for financial reporting stakeholders.

For many in-scope groups, the first financial year affected by Pillar Two will be audited in 2025. So how should they prepare from a tax compliance and financial reporting perspective?

Find out if CSRD applies to your company. If so, we provide an in-depth guide to help you navigate the complexities of implementing the requirements.