Insights

Joseph Archer shares his thoughts on London’s market outlook, drawing on independent data to shed light on the economy’s future direction.

Mark Ellis, VAT Partner explores the implications for businesses making VAT-exempt supplies. Read more.

Draft legislation was published on 21 July to treat all carried interest as trading income, Read more about the recently announced rules.

Discover how the FRS 102 amendments are reshaping UK GAAP lease accounting. Learn what’s changing, who’s affected, and how to prepare.

Though they bring many benefits, classification and valuation of convertible loans can be a minefield. We provide a step-by-step guide to what companies need to consider.

In this quarter’s edition, we’ve already looked at convertible loan notes (CLNs) from the accounting point of view, but what about the tax implications? Our tax partner Catherine Heyes explains.

Explore the accounting treatment, strategic benefits, and regulatory challenges of reverse takeovers (RTOs) in the UK.

More and more companies are buying and developing software that uses AI tools. We look at the kinds of associated costs and how these can be capitalised.

There’s no doubt artificial intelligence (AI) brings exciting potential to any organisation. But it’s all about balance.

Thinking of disposing of an insurance intermediary business? We outline the tax and wealth planning considerations that you need to consider.