Category: Articles
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Transfer pricing in a high interest rate environment
Soaring UK inflation and interest rates, the highest for over a decade, mean cost of living pressures and economic uncertainty. What’s the impact for businesses and their financing arrangements from a transfer pricing perspective?
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VAT: don’t get caught out for being ‘careless’ – lessons for VAT practitioners and businesses
A significant VAT dispute with HMRC reached the First-tier Tribunal decision stage in December. Mark Ellis focuses on the key takeaways regarding ‘reasonable care’.
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Changes to the UK non-dom regime
In the Spring Budget the Chancellor announced that the remittance basis for non-domiciled individuals will end in April next year. Make sure you’re ready for the new regime.
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CASS 6 and 7 Update: Common breaches and areas of regulator focus – Spring 2024
If your firm is preparing for a CASS 6 and 7 audit, our regular conversations with the FCA may provide some crucial guidance. We explore four common breaches and make recommendations on how to avoid breaching the rules.
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UK VAT: how to keep your natural resources company ahead of HMRC
It’s easier than you think to fall foul of the complicated VAT rules for natural resources holding companies. We help you steer through the obstacles.
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Extracting the profits of extraction: withholding taxes on oil, gas or mining extraction funds
We explore the regulations and offer guidance on how natural resources companies can minimise the effect of withholding taxes on their extraction funds.
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Transfer pricing in the natural resources sector
The industry is beset with its own complexities. We offer advice to multinationals on how to navigate transfer pricing at a time of increased scrutiny.
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From the boardroom to the greenhouse
Sarah Morrison was a Partner in our Not for Profit team. In this interview, Sarah explains how she was able to combine her passion for the charity sector with the intellectual challenge of working in a leading accountancy practice.
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Reporting on climate impacts: be ready
Climate-related disclosures are not just a compliance exercise. The analysis involved may help you to protect your business. Here’s a guide to the requirements and complexities.
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QCA Code refresh
In its first review for five years, the Quoted Companies Alliance (QCA) has published a revised corporate governance code. Here’s a guide to the key changes.
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Corporate reporting: what the FRC says
The FRC has recently published its Annual Review of Corporate Reporting 2022/23. We look back at the key points and also forward to the 2023/24 review to guide companies in their approach.
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A VAT development that could spell trouble
Following a relatively unnoticed change to VAT law on 1 January 2023 which is likely to bring significant revenue to HMRC in future years, we provide an example to illustrate how these changes can affect your business.











