Insights
The latest knowledge, ideas
and experiences driving our work
Filter by:
-

Changes to the safeguarding regime for payments and e-money firms: Strengthening elements of safeguarding practices – segregation of relevant funds
1min read
Understand the FCA’s new rules to enhance safeguarding of customer funds in insolvency events. This article is #6 in our series.
-

Business Asset Disposal Relief
1min read
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%.
-

Types of upfront consideration
1min read
Understand the importance of upfront consideration when selling your business and its tax implications in this insightful article.
-

What is an ‘earn out’ and what are the options?
1min read
Understand earn out tax planning and how deferred payments can affect your overall tax position during a business sale.
-

CapitalQuarter – Spring 2025
1min read
Read our latest edition of CapitalQuarter featuring articles and industry updates for listed businesses and their advisors.
-

Audit thresholds have changed: what you need to know
1min read
Find out about the audit threshold changes 2025 and ensure your business is prepared for new legislation and requirements.
-

A focus on dual listing
1min read
Explore the benefits of dual listing for businesses, gaining global investment access while enhancing visibility and capital.
-

IFRS 18: be ready for the changes
1min read
Explore the IFRS 18 financial statement changes aimed at enhancing transparency and clarity for financial reporting stakeholders.
-

Pillar Two: what should listed groups look out for in 2025?
1min read
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?
-

Navigating the requirements of the EU Corporate Sustainability Reporting Directive (CSRD)
1min read
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.
-

ECL in the Natural Resources sector: what does IFRS 9 say?
1min read
Explore how IFRS 9 applies to the Natural Resources sector, with practical examples of expected credit loss (ECL) models including PD, loss rate, and simplified approaches tailored for mining, oil, and gas companies.
-

The ‘Business Divorce’
1min read
Running a company together is not always smooth sailing, business partners might disagree with the direction the company should take, or simply wish to exit or retire on differing timelines.