Border Operating Model – high level overview
Sean Turner – VAT SpecialistDD: +44 (0)207 465 1908 The UK’s document on The Border with the European Union, Importing and Exporting Goods, or Border Operating Model (BOM), was published […]
Insights: Technical updates
What is the Eat Out to Help Out Scheme?
Carol Hallam – VAT Specialist The Eat Out to Help Out Scheme has been introduced as part of the government COVID package to help rebuild businesses and may be used […]
Why are businesses still not following the National Minimum & Living Wage rules?
Andrew Brookes – Employer Tax SpecialistDD: +44 (0)1252 541244 National Minimum Wage (NMW) and the more recently introduced National Living Wage (NLW) should be simple to understand and to apply, […]
Accounting Treatment of the Government’s Coronavirus Support
Miriam Hanley – Technical SpecialistDD: +44 (0)1784 497116 The emergence and spread of Covid-19, and the corresponding social distancing measures have negatively impacted many businesses. As a result the government […]
Revised FRS 102 Reduces Intangible Asset Recognition Requirements
Miriam Hanley – Technical Specialist Revisions to FRS 102 arising from within the Financial Reporting Exposure Draft 67 (“FRED 67”) will see acquiring companies in business combinations being given the […]
Introduction to IFRS 16 – Leases
Miriam Hanley – Technical Specialist For accounting periods beginning on or after 1 January 2019 there is a new treatment of leases which you may need to be aware of. […]
FRS-102 Technical Update
Miriam Hanley – Technical Specialist In March 2017 the FRC published FRED 67 which contained amendments to FRS 102. These were finalised on the 14 December 2017 and can now […]
Are you aware of the changes to small company financial reporting?
FRS105 vs. FRS102 (Section 1A) James Hadfield – Audit Partner Are you a small business incorporated/registered in England & Wales? Are Annual Financial Statements for your entity currently prepared using […]
The Compounding Effect of Size on Business Value
A Study into the Impact of the Size of Businesses on Earnings Multiples It is generally accepted in the marketplace that larger companies are generally less risky than smaller ones. […]
R&D Patent Box – Thinking outside the box
The future of the Patent Box regime For the brief period of its existence, the UK’s Patent Box regime has been a significant opportunity for innovative companies to reduce their […]
FRS-102 Technical Update – January 2016
FRS 102 – Are you ready? The adoption of FRS 102 is fast approaching – do you know what’s changing and when? What is FRS 102? FRS 102 is a […]
Assisting the COFA – Part 2
Following on from our first article looking at the role of the COFA (Compliance Office for Finance and Administration), in this second guidance we will look at the breaches of […]
Assisting the COFA – Part 1
Outcomes focused regulation (OFR) has been applied by the Solicitors Regulation Authority (SRA) since 6 October 2011. After several deadlines the role of Compliance Officer for Finance and Administration (COFA) […]
FRS 102 – what are the tax implications?
The adoption of FRS 102 is fast approaching – do you know what the tax implications of the changes are and how this could affect you and your company? Tax […]