Category: Articles
-
Long term incentive plans (LTIPs): what you need to know
What are the benefits of LTIPs, and how are they designed and measured?
-
Purchase price allocation (PPA): how it works
PPA is an important methodology during business acquisition. What are its stages and benefits?
-

Transfer pricing rules – how they can work to increase enterprise value
Discover why listed multinationals looking to navigate tax obligations and capitalise on market opportunity should proactively develop a transfer pricing strategy.
-

Transparency in reporting – a word from our Capital Markets team
As we approach the new reporting season following a difficult economic year, the temptation to fudge a company’s performance has never been so high.
-

What does it really mean to have a pension surplus?
Pension schemes are complex. We help to clarify how they are affected by interest rate changes and how you can recognise a surplus when it arises.
-

-

EU Commission VAT in the Digital Age Initiative
In December 2022 the EU Commission proposed wide ranging draft legislation as part of the VAT in the Digital Age package. We look into the details.
-

Basis period reforms – are you ready?
We look at the best ways to save tax, particularly in partnerships, summarise the key changes in partnership reporting, and consider the pros and cons of new accounting reference dates.
-
The HICBC: a stealth tax explained
A decade after its introduction, the High Income Child Benefit Charge (HICBC) continues to catch out many taxpayers. Andrew McCready examines the key aspects of this controversial tax charge.
-
R&D tax relief changes: what you need to know
HMRC has long been uneasy about the perceived number of fraudulent R&D tax relief claims. We look at the revisions it has made, and what they mean for your company.
-
Pension changes: Who really benefits?
The Budget announced a few changes to the treatment of pensions. Read our Spring Budget 2023 uncovered.
-
Welcome news for carried interest
The Budget included a measure that will allow UK resident investment managers to choose to accelerate their tax liabilities. This will enable them to align their timing with other jurisdictions. We explain the background to this move, and its benefits.





