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VAT and group services: the single vs multiple supply debate
Mark Ellis, VAT Partner explores the implications for businesses making VAT-exempt supplies. Read more.
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Draft legislation published for carried interest tax regime
Draft legislation was published on 21 July to treat all carried interest as trading income, Read more about the recently announced rules.
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UK GAAP lease accounting changes demystified: what you need to know
Discover how the FRS 102 amendments are reshaping UK GAAP lease accounting. Learn what’s changing, who’s affected, and how to prepare.
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CapitalQuarter – Summer 2025
Read our latest edition of CapitalQuarter featuring articles and industry updates for listed businesses and their advisors.
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Understanding convertible notes: advantages and accounting
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.
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Convertible loan notes: don’t forget tax
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.
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Reverse takeovers: are they for you?
Explore the accounting treatment, strategic benefits, and regulatory challenges of reverse takeovers (RTOs) in the UK.
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Capitalisation of AI tools
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.
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AI: how to build a governance framework
There’s no doubt artificial intelligence (AI) brings exciting potential to any organisation. But it’s all about balance.
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Tax planning around an insurance broker disposal: the importance of a joined-up approach
Thinking of disposing of an insurance intermediary business? We outline the tax and wealth planning considerations that you need to consider.
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Deal alert: First Development Resources PLC
We have supported First Development Resources PLC admission to AIM, acting as reporting accountant on the transaction.
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We have been ranked in the Chambers and Partners High Net Worth 2025 Guide
We have been ranked in the Chambers and Partners High Net Worth 2025 Guide
