Category: Articles

Draft legislation was published on 21 July to treat all carried interest as trading income, Read more about the recently announced rules.

Discover how the FRS 102 amendments are reshaping UK GAAP lease accounting. Learn what’s changing, who’s affected, and how to prepare.

Though they bring many benefits, classification and valuation of convertible loans can be a minefield. We provide a step-by-step guide to what companies need to consider.

In this quarter’s edition, we’ve already looked at convertible loan notes (CLNs) from the accounting point of view, but what about the tax implications? Our tax partner Catherine Heyes explains.

Explore the accounting treatment, strategic benefits, and regulatory challenges of reverse takeovers (RTOs) in the UK.

More and more companies are buying and developing software that uses AI tools. We look at the kinds of associated costs and how these can be capitalised.

There’s no doubt artificial intelligence (AI) brings exciting potential to any organisation. But it’s all about balance.

Thinking of disposing of an insurance intermediary business? We outline the tax and wealth planning considerations that you need to consider.

Joseph Archer shares his perspective as AIM marks its 30th anniversary. Despite slower IPO activity, the market continues to attract both criticism and support, with its resilience, investor interest, and evolving regulations reinforcing its role in UK capital markets.

The amendments to FRS 102 represent a significant shift in financial reporting standards. This article explains what you need to know about the transitional options.

Explore the implications of the Pillar Two US-parented groups framework and its impact on global minimum tax regulations.

In this article, we explore how amendments to FRS 102 will impact profit commission arrangements.