Category: Articles
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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.
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Global Internal Audit Standards 2024 (GIAS): Key lessons 18 months on
Eighteen months after implementing the Global Internal Audit Standards 2024 (GIAS), internal audit leaders are focusing on effectiveness, quality assurance, AI adoption and delivering greater value to stakeholders.
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A little more action, please…
Capital Markets Partner Joseph Archer explores the AIM market outlook and the actions needed to support growth amid global uncertainty and economic challenges.
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Alternative evidence for VAT recovery: when can HMRC accept a VAT claim without a valid VAT invoice?
Can you recover VAT without a valid VAT invoice? Learn when HMRC may accept alternative evidence, with insights from Athena Luxe and Plat UK tribunal decisions.
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Zero-rated electricity returns: the significance of the UK’s new VAT rate cut
The UK will cut VAT on domestic electricity from 5% to 0% in October 2026. Find out what the change means for households and businesses.
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Common pitfalls in financial due diligence for owner‑managed businesses
Avoid common financial due diligence pitfalls when acquiring a business. Learn key insights to ensure a successful deal process.
