Welcome to May’s issue of Capital Quarter – our newsletter for listed businesses and their advisors.

Capital Quarter: Spring 2022

Changes to going concern disclosures will require more than just a superficial shift, but the transition to a far more transparent mind-set.

Capital Quarter: Show your weak side

The lure of a foreign posting can be considerable. However employers must research carefully the impact of tax and social security on both their companies and employees.

Capital Quarter: Working overseas – understand the tax

The quarter to March 2022 saw a reduced level of activity in the markets compared to the previous year, following a record year in 2021 across LSE markets since 2007.

Capital Quarter: A significant slowdown in market activity

What are the errors and failings the FRC wants to see avoided in future corporate reports and accounts?

Capital Quarter: “Could do better”

PKF is now the number two ranked auditor of AIM-listed companies on the London Stock Exchange.

PKF climbs to second in AIM rankings

Two court cases demonstrate the subtleties of VAT in the context of agents and principals.

Tax Talk: Who is liable?

HMRC is beginning to crackdown on social media influencers who may hide their earnings or be unaware of how their activities are taxed. We explain what to look out for.

Tax Talk: When must influencers pay tax?

Recent questions about the tax status of Rishi Sunak’s wife have turned the spotlight on the meaning of resident and domicile.

Tax Talk: When domicile doesn’t translate to residency

The ‘super-deduction’ and special rate first-year allowance were introduced in the 2021 Budget, to encourage firms to grow post-Covid by investing in productivity-enhancing plant and machinery assets. What to look out for?

Tax Talk: Capital allowances: exclusions, pitfalls and transition

James Sleight and Peter Hart of PKF GM have been appointed as Joint Administrators of City of Plymouth Credit Union Limited, based in Plymouth.

Administrators appointed at City of Plymouth Credit Union Limited