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Pension salary sacrifice explained
Nick Bustin, Employment Tax Director, explains what a pension salary sacrifice is and the considerations employers should take into account.
UK SME’s warned about upcoming accounting changes
SMEs in the UK are soon to experience added complexities to the way they maintain their accounting records. The International Framework (IFRS), typically used by public or larger companies, has always been a complex accounting framework particularly with changes introduced in 2018. HMRC has now updated its guidance on the tax implications of changes to […]
What is company re-registration?
Company re-registration is the process of changing a company’s status from one type to another, for example from a private (LTD) to a public (PLC) company or one.
IFRS vs UK GAAP – the key differences
Under the Companies Act 2006, all UK businesses must prepare their financial statements within the accounting standards framework set by the UK Generally Accepted Accounting Principles (UK GAAP) or International Financial Reporting Standards (IFRS). UK GAAP is broken down into FRS 102, FRS 102 section 1A, FRS 105, and FRS 101.
Charities and Not for Profit eNews
The latest edition of our Charities and Not for Profit eNews is now available to download.
International Charities Briefing Winter 2024
Welcome to the latest edition of our International Charities Briefing
VAT – Business Gifts and Samples
During 2023, HMRC issued a significant number of VAT assessments to businesses using social media influencers to advertise their products. These assessments were on the basis that products issued to influencers were not free of charge ‘gifts’ under the UK VAT provisions but were supplied in return for services provided by the influencer and should be subject to VAT – even if they were provided free of charge. In this article, we look at the VAT rules applying to such arrangements.
Corporate and Private Client eNews
The latest edition of our Corporate and Private Client eNews is now available to download.