“Exceptional circumstances” and the Statutory Residence Test
A recent Upper Tribunal case has highlighted HMRC’s strict view of what constitutes ‘exceptional circumstances’, Andrew McCready explains.
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Call for Emergency Budget to offer more support for struggling firms
Leading restructuring and insolvency professional Oliver Collinge from PKF GM in Leeds analyses.
Tax Talk: Blue light Inheritance Tax
The estate of medical staff who died due to COVID-19 which was contracted during their work may be able to […]
Moving around Europe – social security for mobile employees
While the Brexit Withdrawal Agreement aims to protect rights and maintain the old social security rules, individuals can still get caught and further changes to the UK’s agreements with EU and EEA countries are still possible.
Directors advised to act now as economic climate drives increase in insolvencies
Leading restructuring and insolvency professional Oliver Collinge from PKF GM in Leeds explains why economic climate drives increase in insolvencies.
Capital Markets deals review 2020
The first half of 2020 was sluggish, reflecting a turbulent start to the year with Brexit uncertainty and then Covid. But by September IPO activity had picked up.
Company insolvencies more than double as cash crunch starts to bite
Insolvency figures released today for January 2022* by the Government’s Insolvency Service showed corporate insolvencies more than doubled compared to the same month last year (1560 in January 2022 and 758 in January 2021).
Capital Quarter: “Could do better”
What are the errors and failings the FRC wants to see avoided in future corporate reports and accounts?
Employers’ Club: CJRS claims worth a review
The Coronavirus Job Retention Scheme (CJRS) ended on 30 September 2021. Claims for September had to be submitted no later than 14 October 2021.
Broking Business Winter 2021: Digital Risks and Challenges
Digital platforms are continuing to transform insurance. How will insurance intermediaries gain assurance that new digital processes are working well?
UK Insolvency Statistics: Weathering the storm or waiting for it?
Oliver Collinge, Director in our Restructuring team, compares data from Q4 2022 to Q1 2023.
CJRS claims worth a review
HMRC has been increasing its compliance checks with employers it believes may have falsely claimed money via the Coronavirus Job Retention Scheme (CJRS).