Category: Articles
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What brokers can expect from their first Private Equity investment
We spoke to leading insurance PE investors B.P. Marsh and Apiary Capital and reflect some of their insight below, together with our own advice.
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Creating VAT groups: the advantages
Discover the pros and cons of VAT group registration for brokers, including HMRC challenges, VAT savings, and compliance risks.
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Deauthorisation from the FCA: why and how?
Explore the FCA deauthorisation process for brokers and understand its implications for client money during consolidation.
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Do I need to make a Will?
Understand the importance of making a Will to avoid intestacy, and ensure your assets are distributed according to your wishes.
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Return from capital from Foreign Companies – are you sure it isn’t a dividend?
Understand the tax treatment of overseas dividends and how it differs from capital payments according to UK law.
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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.
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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.
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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.
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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.
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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.
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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.
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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%.
