Insights

Articles


Since IFRS 9 replaced IAS 39, entities have been getting to grips with new reporting requirements. We look at the methods and considerations along the way.

IFRS 9: the two ways of calculating ECLs

Andrew McCready explains some of the complications that may arise for LGBTQ+ families and couples not in a legal partnership.

Tax Talk: Inheritance Tax and the modern family

Sole traders and partnerships that do not use the traditional 5 April (or 31 March) year end will be affected by the Government’s tax reform. We explain how.

Tax Talk: Basis period reform – what it means for your business

Are you up to date with which party pays the VAT on an online purchase? And what happens in a case of self-supply? If not, here’s a guide to common VAT scenarios.

Tax Talk: Deemed supplies or self-supplies?

On Tuesday 17 May 2022, we held the first in person event for our newly established  ‘Employers’ Club’.

Employers Club – 1st Live Event

Changes to going concern disclosures will require more than just a superficial shift, but the transition to a far more transparent mind-set.

Capital Quarter: Show your weak side

The lure of a foreign posting can be considerable. However employers must research carefully the impact of tax and social security on both their companies and employees.

Capital Quarter: Working overseas – understand the tax

The quarter to March 2022 saw a reduced level of activity in the markets compared to the previous year, following a record year in 2021 across LSE markets since 2007.

Capital Quarter: A significant slowdown in market activity

What are the errors and failings the FRC wants to see avoided in future corporate reports and accounts?

Capital Quarter: “Could do better”

Two court cases demonstrate the subtleties of VAT in the context of agents and principals.

Tax Talk: Who is liable?

HMRC is beginning to crackdown on social media influencers who may hide their earnings or be unaware of how their activities are taxed. We explain what to look out for.

Tax Talk: When must influencers pay tax?

Recent questions about the tax status of Rishi Sunak’s wife have turned the spotlight on the meaning of resident and domicile.

Tax Talk: When domicile doesn’t translate to residency