Guides & Publications
The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980) introduced significant changes to UK company law, particularly the small companies’ regime. These include: new criteria for qualifying as a small company changes to the information required in... Read more
The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980) introduced significant changes to UK company law, particularly the small companies’ regime. These include:
Other changes have also been introduced which affect a much wider range of companies depending on their individual circumstances.
More & Other Musings
View all related contentArticles14 Apr 2023
With basis period reform now underway, HMRC is looking at further tax simplification for sole traders and partnerships by increasing the cash basis turnover threshold. The cash basis scheme removes complexities such as accruals and most capital allowances. The cash... Read more
Articles12 Apr 2023
More than 12 million taxpayers file self-assessment tax returns, but less than 3% do so using a paper return. Given this low demand, HMRC is reviewing the current paper filing service. HMRC stopped sending out paper tax returns three years... Read more
Guides & Publications20 Sep 2016
Companies setting up in the UK can set up a Branch or a Subsidiary, however the treatment of these entities is very different and the options require careful consideration. We highlight the main differences in this document
Guides & Publications26 Dec 2015
UK GAAP is dead! Long live UK GAAP! UK financial reporting is going through fundamental change that will have a significant effect on the accounts of most UK companies. In this first of a series of Factsheets that we will... Read more