Category: Articles
-
Convertible notes and embedded derivatives: how Natural Resources companies should report them
Explore the complexities of convertible notes embedded derivatives in our guide to accounting for financing tools in Natural Resources.
-
How to help pay for your grandchildren’s education tax effectively
Explore the tax-efficient ways to help pay for your grandchildren’s education. Our Private Client Tax team can advise you on your specific circumstances.
-

Environmental disclosures: how the Natural Resources sector can navigate them
Explore the requirements of environmental disclosures TCFD Natural Resources to enhance transparency and trust with stakeholders.
-

Employment Relate Security (ERS) filing deadline approach – considerations for Carried Interest holders
The employment-related securities (ERS) regime is very broad. It encompasses shares and other securities (including units in a collective investment scheme) acquired by an individual, who is given that right through their employment.
-

Hedging arrangements under IFRS 9 – a Natural Resources perspective
Explore IFRS 9 hedge accounting for natural resources. Learn about models and criteria to manage financial risks effectively.
-

Changes to the safeguarding regime for payments and e-money firms: Strengthening elements of safeguarding practices – segregation of relevant funds
Understand the FCA’s new rules to enhance safeguarding of customer funds in insolvency events. This article is #6 in our series.
-

Business Asset Disposal Relief
Business Asset Disposal Relief (BADR) — formerly called Entrepreneur’s Relief (ER) until it was renamed in 2020 — reduces the rate of Capital Gains Tax (CGT) on certain disposal of business assets from 20% to 10%.
-

Types of upfront consideration
Understand the importance of upfront consideration when selling your business and its tax implications in this insightful article.
-
What is an ‘earn out’ and what are the options?
Understand earn out tax planning and how deferred payments can affect your overall tax position during a business sale.
-
Audit thresholds have changed: what you need to know
Find out about the audit threshold changes 2025 and ensure your business is prepared for new legislation and requirements.
-
A focus on dual listing
Explore the benefits of dual listing for businesses, gaining global investment access while enhancing visibility and capital.
-
IFRS 18: be ready for the changes
Explore the IFRS 18 financial statement changes aimed at enhancing transparency and clarity for financial reporting stakeholders.





