Category: Articles
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Transfer pricing: why it matters for single family offices
The unique nature of single family offices means that transfer pricing is particularly relevant. We explain the link and main considerations.
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CASS 15 – Be prepared for upcoming changes to the safeguarding regime for payments and e-money firms
Explore the CASS 15 new safeguarding rules for payment and e-money firms to enhance consumer protection in the financial sector. This article is #5 in our series.
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Accounting for the derecognition of financial assets for consumer lenders
Accessing funding is key to growth for consumer lenders, but the accounting can be complex—posing a risk of misstated financial statements.
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CASS 5: clarifying a few doubts
At our bi-annual meeting with the FCA, we asked for clarification on various CASS issues where we commonly receive push-back from clients when we raise breaches on these matters.
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What do the new tax changes mean for insurance intermediaries?
Last year Chancellor Rachel Reeves delivered the first Budget of the new Labour Government. Expected to be a significant fiscal event, it had been the subject of much speculation. We take a closer look at the impact for insurance brokers.
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Intermediaries: focus on VAT
VAT rules can be mind-boggling at the best of times. We highlight frequent areas of confusion for brokers and MGAs, and explain the relevant guidelines.
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The evolving landscape of the UK insurance broking sector
We examine the impact of these developments and assesses the potential for a soft market in insurance rates. We provided analysis for Insurance Age’s flagship annual ‘Top 100 Broker’s survey.
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New year, new opportunity?
Joseph Archer analyses the latest performance of the London market for the AIM Advisers Rankings Guide.
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Emerging markets: How will they affect your listed business?
Emerging markets are crucial for UK-listed companies due to their rapid growth and expanding consumer bases. They offer diversification and opportunities for revenue growth, enhancing competitiveness and long-term shareholder value.
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Why the FRC is focussing on the reporting of impairments
Correct reporting of impairments is undoubtedly difficult. We look at some of the reasons for this and summarise findings from the FRC’s recent review.
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Tax and National Insurance rules for Non-Executive Directors
Non-Executive Directors (NEDs) are valuable and powerful individuals in a listed company. They provide an impartial opinion and constructive challenge to the executive directors.
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An in-depth guide to IAS 38: How to account for intangible assets under IFRS for listed businesses
This in-depth guide explores how to appropriately account for intangible assets under IFRS, including its scope and measurement, impacts and information your auditors will need from you.











