Insights

Articles


Our experts have summarised the latest guidance, supplemented by their experience in recent weeks, in this month’s Tax Talk.

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Brexit Tax Talk: Corporate Tax

The end of the transition period has substantial implications for the movement of goods between the UK and EU Member States. We summarise here our responses to some common questions and concerns raised by businesses.

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Brexit Tax Talk: Brexit, VAT and the supply of goods

Our experience is that, in most cases, a debtor will be left to age, maybe with some chasing by the credit control team, until the year end. At this point, the SME’s accountant will…

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A new approach to dealing with late payments and ‘bad’ debts

The International Tax Enforcement (Disclosable Arrangements) Regulations 2020, which came into effect on 1 July 2020, implemented the EU’s DAC6 disclosure requirements. Since then, many groups have gone back to 25 June 2018 to identify their reportable cross border arrangements under the five Hallmarks. However, as part of the changes brought about by Brexit, significant sections of the regulations have been repealed.

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Changes to DAC6 and OECD Mandatory Tax Reporting

In response to the start of the third national lockdown, the Chancellor has announced that closed businesses in the retail, […]

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COVID-19: £4.6 billion pledged in new lockdown grants

The government has today announced that it will extend the Coronavirus Job Retention Scheme (CJRS) by an extra month, until […]

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COVID-19: Furlough scheme extended

As the year draws to a close, we start to think back about the ups and downs and the year […]

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Top Tax New Year’s resolutions

During the quarter to 30 September 2020, new and further issues across AIM and the Main market combined totalled £8.2bn, the majority of which occurred during September as markets started to see an improvement, following a slow July and August.

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Capital Quarter Winter 2020: Q3 Capital Markets

The FRC’s Revised Ethical Standard was introduced in late 2019. It introduced revised and clarified rules for auditors and their ability to provide non-audit services to audit clients. Find out how they affect you.

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Capital Quarter Winter 2020: Don’t get caught out by the Revised Ethical Standard

Blockchain technology and Bitcoin have been with us for more than 10 years. Yet they are still viewed with caution in many quarters. But could the tide be turning for the cryptocurrency market? Here’s our industry update.

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Capital Quarter Winter 2020: Where are cryptocurrencies heading

From 1 January 2021, social security agreements with EU countries will be subject to new provisions. If the employees of your listed business move within Europe there are a number of things you need to know.

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Capital Quarter Winter 2020: Social security for mobile employees after Brexit

25th anniversary of the launch of AIM originally known as the Alternative Investment Market.

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Capital Quarter Winter 2020: 25 Years of AIM