Insights

In the latest edition of Broking Business, we explain what brokers can expect from their first Private Equity investment, look at the process of deauthorising regulated entities – with a particular emphasis on client money, explain what brokers should be considering ahead of the new Payrolling of Benefits in Kind (PBiKs) regime and share the advantages of creating a VAT group.

From January 2026, FRS 102 changes will impact insurance intermediaries, affecting EBITDA and key metrics like bonuses, covenants, and valuations. Our guide explains the new five-step revenue model and its implications for common services.

In this edition, we provide an in-depth guide on IFRS 18 changes, explain the complexities of implementing the EU Corporate Sustainability Reporting Directive requirements and examine the updated audit regulations that raise company size thresholds and the implications for your business.

We also review in more detail the UK Pillar Two rules came into effect for periods beginning on or after 31 December 2023. We give a reminder of how they impact companies and explain the benefits of dual listing for businesses.