Insights

Learn how to account for Employee Benefit Trusts under IFRS, including consolidation, treasury shares, IFRS 2, EPS and disclosure requirements.

Discover the most tax-efficient equity incentive plans for listed companies, including LTIPs, EMI, CSOP, SIP, SAYE and Employee Benefit Trusts.

In October 2025, the Financial Reporting Council (FRC) published its first thematic review of share-based payments. International Financial Reporting Standard 2 (IFRS 2) which covers these payments is an accounting standard that companies find very challenging to apply. What were the common pitfalls…

Learn how listed companies can apply IAS 29 in hyperinflationary economies, including reporting requirements, disclosures, audit considerations and IAS 21 impacts.

Discover the key taxation risks in asset purchase transactions for insurance intermediaries, including corporation tax, VAT TOGC, TUPE and PAYE considerations.

Learn how revised FRS 102 changes profit commission accounting for MGAs, including variable consideration, revenue recognition, estimation methods and governance.

Concerned about cash flow problems or rising costs? Discover 10 expert strategies to help prevent business insolvency and protect your company’s future.

Eighteen months after implementing the Global Internal Audit Standards 2024 (GIAS), internal audit leaders are focusing on effectiveness, quality assurance, AI adoption and delivering greater value to stakeholders.

Capital Markets Partner Joseph Archer explores the AIM market outlook and the actions needed to support growth amid global uncertainty and economic challenges.

Can you recover VAT without a valid VAT invoice? Learn when HMRC may accept alternative evidence, with insights from Athena Luxe and Plat UK tribunal decisions.