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Employment Relate Security (ERS) filing deadline approach – considerations for Carried Interest holders
The employment-related securities (ERS) regime is very broad. It encompasses shares and other securities (including units in a collective investment scheme) acquired by an individual, who is given that right through their employment.
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Insurance Intermediaries: A guide to revenue recognition under FRS 102
Our guide to revenue recognition under FRS 102 outlines the comprehensive five-step model for revenue recognition and explains the accounting challenges for insurance intermediaries, focusing on common services and the potential implications.
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Hedging arrangements under IFRS 9 – a Natural Resources perspective
Explore IFRS 9 hedge accounting for natural resources. Learn about models and criteria to manage financial risks effectively.
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Changes to the safeguarding regime for payments and e-money firms: Strengthening elements of safeguarding practices – segregation of relevant funds
Understand the FCA’s new rules to enhance safeguarding of customer funds in insolvency events. This article is #6 in our series.
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Business Asset Disposal Relief
Business Asset Disposal Relief (BADR) — formerly called Entrepreneur’s Relief (ER) until it was renamed in 2020 — reduces the rate of Capital Gains Tax (CGT) on certain disposal of business assets from 20% to 10%.
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Types of upfront consideration
Understand the importance of upfront consideration when selling your business and its tax implications in this insightful article.
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What is an ‘earn out’ and what are the options?
Understand earn out tax planning and how deferred payments can affect your overall tax position during a business sale.
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CapitalQuarter – Spring 2025
Read our latest edition of CapitalQuarter featuring articles and industry updates for listed businesses and their advisors.
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Audit thresholds have changed: what you need to know
Find out about the audit threshold changes 2025 and ensure your business is prepared for new legislation and requirements.
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A focus on dual listing
Explore the benefits of dual listing for businesses, gaining global investment access while enhancing visibility and capital.
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IFRS 18: be ready for the changes
Explore the IFRS 18 financial statement changes aimed at enhancing transparency and clarity for financial reporting stakeholders.
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Pillar Two: what should listed groups look out for in 2025?
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?
