Category: Articles
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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.
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UK hospitality insolvencies: How hotels and restaurants can protect cash flow and avoid financial distress
UK hospitality insolvencies remain high. Discover practical steps to improve cash flow, control costs and protect business value.
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Tax considerations for LGBTQ+ couples in the UK: Marriage, cohabitation & inheritance planning
Understand key UK tax considerations for LGBTQ+ couples, including marriage vs cohabitation, inheritance tax, and cross-border planning advice.
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Significant increase in credit risk (SICR): getting staging right under IFRS 9
Strengthen your SICR framework under IFRS 9 with better staging, governance and forward-looking credit risk assessments.
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Diversity in leadership and governance: Why it matters in professional services
Discover why diversity in professional services strengthens governance, improves decision-making, enhances risk management and supports future talent development through inclusive leadership.
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Off-Payroll Working Rules (IR35): A practical guide for Insurance Brokers
Explore the role of IR35 insurance brokers in navigating compliance challenges for contractor engagements in the UK.
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US LLCs and UK tax: HMRC’s changing approach to double taxation risks
US LLCs can trigger complex UK tax issues and double taxation. Discover HMRC’s evolving approach, key risks, and what proposed changes mean for cross-border taxpayers.
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Governance of Appointed Representatives and EU intermediaries with a UK branch: What FCA principals must do now
FCA scrutiny of appointed representative governance is increasing. Learn what FCA principals must do to strengthen oversight, meet obligations and prepare for AR reforms.
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EU intermediaries with UK branches: What firms need to know about CASS 5 and client money audits
EU intermediaries operating UK branches face ongoing confusion around CASS 5 and client money audits. Learn FCA requirements, post-TPR implications and what firms should do now.
