Category: Articles
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Common pitfalls in financial due diligence for owner‑managed businesses
Spotlight series In the last couple of months a number of companies in promising relationships have taken a step back from tying the knot. The Pernod Ricard merger with Brown Forman aborted because of a failure to agree financial terms and potential mega-deals including Rio Tinto and Glencore falling through due to fundamental differences in…
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UK hospitality insolvencies: How hotels and restaurants can protect cash flow and avoid financial distress
UK hospitality insolvencies remain high. Discover practical steps to improve cash flow, control costs and protect business value.
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Tax considerations for LGBTQ+ couples in the UK: Marriage, cohabitation & inheritance planning
Understand key UK tax considerations for LGBTQ+ couples, including marriage vs cohabitation, inheritance tax, and cross-border planning advice.
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Significant increase in credit risk (SICR): getting staging right under IFRS 9
Strengthen your SICR framework under IFRS 9 with better staging, governance and forward-looking credit risk assessments.
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Diversity in leadership and governance: Why it matters in professional services
Discover why diversity in professional services strengthens governance, improves decision-making, enhances risk management and supports future talent development through inclusive leadership.
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Off-Payroll Working Rules (IR35): A practical guide for Insurance Brokers
Explore the role of IR35 insurance brokers in navigating compliance challenges for contractor engagements in the UK.
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US LLCs and UK tax: HMRC’s changing approach to double taxation risks
US LLCs can trigger complex UK tax issues and double taxation. Discover HMRC’s evolving approach, key risks, and what proposed changes mean for cross-border taxpayers.
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Governance of Appointed Representatives and EU intermediaries with a UK branch: What FCA principals must do now
FCA scrutiny of appointed representative governance is increasing. Learn what FCA principals must do to strengthen oversight, meet obligations and prepare for AR reforms.
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EU intermediaries with UK branches: What firms need to know about CASS 5 and client money audits
EU intermediaries operating UK branches face ongoing confusion around CASS 5 and client money audits. Learn FCA requirements, post-TPR implications and what firms should do now.
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Group simplification
Understand the UK tax implications of group simplification, including degrouping charges, VAT risks, loss utilisation and stamp duty reliefs.
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FCA regulation of deferred payment credit: What BNPL firms must do before July 2026
The FCA’s BNPL regulation comes into force in July 2026. Learn the new rules, timeline, and what buy now pay later lenders must do to stay compliant.
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Safeguarding through insurance: How it works and what’s changing under the FCA’s 2026 Regime
Learn how safeguarding through insurance works for UK payment firms and what the FCA’s 2026 regime changes mean for compliance and risk management.
