Category: Articles
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VAT on private school fees: The benefits of an independent VAT review
Learn how an independent VAT review can help schools strengthen compliance, improve VAT recovery, reduce HMRC risk and support future investment decisions.
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SM&CR reforms: What the FCA and PRA changes mean for firms and senior managers
Discover the key FCA and PRA SM&CR reforms for 2026, what they mean for regulated firms, and the practical steps organisations should take to strengthen governance and compliance.
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Operational real estate: Key trends, risks and value drivers for investors and operators
Discover the key trends, risks and value drivers shaping operational real estate. Learn how investors, operators and lenders can assess OPRE opportunities and performance.
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Roll-up, roll-up, British companies going cheap!
Joseph Archer shares his thoughts on why UK companies are attracting takeover interest and what it means for investors.
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Tapi Carpets and United Carpets: What the latest VAT agent vs principal decisions mean
Learn how the Tapi Carpets and United Carpets rulings clarify agent vs principal VAT treatment and what the decisions mean for businesses arranging services.
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How to navigate the complex accounting for Employee Benefit Trusts in listed companies
Learn how to account for Employee Benefit Trusts under IFRS, including consolidation, treasury shares, IFRS 2, EPS and disclosure requirements.
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Equity incentivisation for listed companies: an overview of the most tax efficient plans
Discover the most tax-efficient equity incentive plans for listed companies, including LTIPs, EMI, CSOP, SIP, SAYE and Employee Benefit Trusts.
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IFRS 2:What were the key findings from the FRC?
In October 2025, the Financial Reporting Council (FRC) published its first thematic review of share-based payments. International Financial Reporting Standard 2 (IFRS 2) which covers these payments is an accounting standard that companies find very challenging to apply. What were the common pitfalls identified by the FRC and how can your company address them? Why…
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Reporting in hyperinflation economies: how listed companies can apply IAS 29 with confidence
Learn how listed companies can apply IAS 29 in hyperinflationary economies, including reporting requirements, disclosures, audit considerations and IAS 21 impacts.
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Asset purchase transactions: taxation risks for insurance intermediaries
Discover the key taxation risks in asset purchase transactions for insurance intermediaries, including corporation tax, VAT TOGC, TUPE and PAYE considerations.
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Why MGAs need to rethink profit commission recognition under FRS 102
Learn how revised FRS 102 changes profit commission accounting for MGAs, including variable consideration, revenue recognition, estimation methods and governance.
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What can businesses do to avoid insolvency? 10 expert strategies
Concerned about cash flow problems or rising costs? Discover 10 expert strategies to help prevent business insolvency and protect your company’s future.
