Articles
New legislation applies for accounting periods that begin on or after 31 December this year. So what are the important considerations and reporting requirements?
Pillar 2: less than 6 months until new global minimum tax rules
New EU social security legislation applies from 1 July, but the UK hasn’t signed up. What does this mean for UK companies after COVID?
International social security rules: where does the UK stand following the new EU framework agreement?
Discover how to comply with tax disclosure requirements and qualify for environmental tax incentives that promote ESG.
ESG and tax: what you need to know
Sport stars and performers are under intense pressure to justify their performance fee or win competition prize money to avoid getting on the wrong side of the HMRC. Phil Clayton explains.
UK tax liability for offshore sports stars and entertainers
This year’s Spring Budget brought in a raft of changes to pension tax in favour of the taxpayer. We break down what you need to know.
Pension tax changes: how to take advantage
The Conservative Party are weighing up the option to do away with Inheritance Tax (IHT) before the next general election. But PKF Littlejohn’s Andrew McCready considers alternative strategies.
Inheritance Tax: for or against?
Phil Clayton sets out the pros and cons of the different share option schemes and highlights some potential tax pitfalls.
TaxTalk: Options in effectively obtaining a share of your company’s growth
Following the 2023 Spring Budget, HMRC’s tax advantaged share schemes have had a quiet makeover, Tafara Golding explains some of the key changes.
TaxTalk: Share schemes to become less bureaucratic
Blockchain Technology is an area in which there is constant innovation and improvement in the baseline technology, and is therefore an area where the availability of R&D tax relief should be strongly considered.
TaxTalk: R&D Tax Relief on blockchain technology
Insurers should consider how their investments impact their VAT partial exemption calculations before HMRC beats them to it.
Insurer Update: PESMs: are you applying yours correctly?
Last September we shared our views on what should be front of mind for insurance sector firms and their internal audit functions. Now we revisit those topics and how they have evolved.
Insurer Update: Insurance sector risks & priorities for 2023: mid-year update
Consumer Duty remains high on the regulatory agenda. Here’s our guide to the best way to design and operate effective governance controls.