Insights
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and experiences driving our work
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Return from capital from Foreign Companies – are you sure it isn’t a dividend?
Understand the tax treatment of overseas dividends and how it differs from capital payments according to UK law.
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Convertible notes and embedded derivatives: how Natural Resources companies should report them
Explore the complexities of convertible notes embedded derivatives in our guide to accounting for financing tools in Natural Resources.
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How to help pay for your grandchildren’s education tax effectively
Explore the tax-efficient ways to help pay for your grandchildren’s education. Our Private Client Tax team can advise you on your specific circumstances.
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PKF Littlejohn Advisory team appointed Administrators of Bboxx Limited
Paul Williams and Stephen Goderski of PKF Littlejohn Advisory have been appointed Joint Administrators of Bboxx Limited.
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Environmental disclosures: how the Natural Resources sector can navigate them
Explore the requirements of environmental disclosures TCFD Natural Resources to enhance transparency and trust with stakeholders.
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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.
