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IFRS 9 impairment: what you should consider
Which IFRS 9 impairment considerations apply to related company loans? How do you apply expected credit losses? And how should you present related company loans in your financial reports?
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The future of annual reporting: general and climate-related disclosures
Endorsement of the new ISSB standards is due early next year. We provide insight into the proposed requirements.
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Long-term contracts and revenue recognition
Accounting for your long-term contracts under IFRS 15 – Revenue from Contracts with Customers (“IFRS 15”) can be complex. We explore why you should keep an eye on loss making contracts and what your auditors need you to prepare.
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PAYE Settlement Agreements: a solution to unwanted employee tax liabilities?
A nudge letter from HMRC about your tax affairs may feel like an irritant, but acting on it is in your best interest. We explain the frequent misunderstandings and how a PAYE Settlement Agreement (PSA) could be the solution.
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Deal alert: Mustang Energy Plc
We are delighted to have supported Mustang Energy Plc on their acquisition of Cykel AI Plc and their re-admission to the Main Market of the London Stock Exchange.
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Tax considerations for your international Natural Resources business
In this webinar, our industry specialists gives an update on sector-specific taxation regulations and what HMRC expects from you.
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Tax implications of the Labour Manifesto
As we near the General Election on 4 July, our Tax experts have produced an in depth analysis of the tax policies proposed in the Labour Manifesto.
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Deal alert: Ondo InsurTech plc
We are delighted to have supported Ondo InsurTech plc in connection with a prospectus to raise £3.7m.
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Labour plans to close the Carried Interest Loophole
As expected, the Labour Manifesto has confirmed that it will close the ‘loophole’ on carried interest.
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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
When it comes to selling your business, it is not always as simple as walking away with cash. You might be offered other forms of consideration, and they come with their own tax implications.
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What is an ‘earn out’ and what are the options?
Some buyers are reluctant to hand over the full business purchase price in one go. Instead, they negotiate an ‘earn out’, paying some cash up front but deferring the rest of the payment.
