Category: Articles
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Corporate simplification for insurance intermediary groups
Large or complex group structures can often be costly, inefficient and place a disproportionate burden on management resources. We explore corporate simplification for insurance intermediary groups.
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Climate change reporting for smaller insurers
In 2019 the PRA released a supervisory statement for banks and insurers as to its expectations for firms’ management of financial risks arising from climate change.
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UK payroll treatment for internationally mobile employees
Over the years, HMRC has introduced special payroll arrangements for cross-border workers that aim to simplify reporting and avoid double withholding. Here’s a summary.
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Why tax matters when you expand abroad
Many organisations extend their business overseas into new markets, either to diversify their customer base, increase revenue potential or gain competitive advantage. But what are the tax implications?
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R&D across borders
We look at the international aspects of R&D and explains how different group arrangements can still bring you within the scope of the generous UK R&D tax relief regime.
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Trading with the EU
There have been several accounting changes since Brexit, many of which have affected cross-border VAT. How can postponed import VAT accounting (PIVA) help?
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IFRS 9: the two ways of calculating ECLs
Since IFRS 9 replaced IAS 39, entities have been getting to grips with new reporting requirements. We look at the methods and considerations along the way.
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Taxation of share awards
Our Head of Tax, Chris Riley highlights some frequent factors that can provoke some issues.
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Green shoots of recovery after COVID-19
The UK primary markets had a positive start to 2021, with investors placing a keen focus on the vaccination rates, as well as the UK government’s road map to ‘normality’.
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Restoring public trust in audit and corporate governance
After a negative response to high-profile corporate failures, the Government have taken action.
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Looking to raise capital?
In this article we take a look at US SPAC transactions in rather more detail.
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Understanding derivatives and their challenges
Using derivatives efficiently can be complex. In the following article we shed some light on the matter and explain how to account for them under IFRS.





