Articles5 Oct 2025
The Financial Reporting Council (FRC) has updated FRS 102 to bring lease accounting in line with the international standard, IFRS 16. These mandatory changes take effect for accounting periods starting on or after 1 January 2026 (early adoption is allowed from 2025).
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Although we have had some recent economic uncertainties, the UK remains a very attractive location to site an international holding company.
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We were recently made aware that in an effort to clear enquiries on an R&D claim under investigation, HMRC called a client directly to ask them some ‘quick questions’.
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You don’t want to fall into the same trap as Angela Rayner and assume that the calculation of stamp duty land tax (SDLT) when you buy a property is correct
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An important consideration when selling your business is whether business asset disposal relief (BADR) will be available to minimise the capital gains tax (CGT) cost. BADR will be less advantageous from April 2026, so company owners may be looking to sell sooner rather than later.
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Articles12 Sep 2025
Shortly before Parliament closed for its summer holidays, the government announced a review of the State pension age (SPA).
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Articles12 Sep 2025
HMRC has tightened checks on pension relief after finding that a third of claims made by PAYE tax codes were incorrect.
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Articles12 Sep 2025
Starting 1 September 2025, two separate advisory fuel rates apply to fully electric cars depending on whether charging is at home or using a public charger.
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