Articles
In 2019 the PRA released a supervisory statement for banks and insurers as to its expectations for firms’ management of financial risks arising from climate change.
Climate change reporting for smaller insurers
Over the years, HMRC has introduced special payroll arrangements for cross-border workers that aim to simplify reporting and avoid double withholding. Here’s a summary. should be aware of.
Tax Talk: UK payroll treatment for internationally mobile employees
Many organisations extend their business overseas into new markets, either to diversify their customer base, increase revenue potential or gain competitive advantage. But what are the tax implications?
Tax Talk: Why tax matters when you expand abroad
Shona Barker looks at the international aspects of R&D and explains how different group arrangements can still bring you within […]
Tax Talk: R&D across borders
There have been several accounting changes since Brexit, many of which have affected cross-border VAT. How can postponed import VAT […]
Tax Talk: Trading with the EU
Since IFRS 9 replaced IAS 39, entities have been getting to grips with new reporting requirements. We look at the methods and considerations along the way.
IFRS 9: the two ways of calculating ECLs
Our Head of Tax, Chris Riley highlights some frequent factors that can provoke some issues. Most listed companies will provide some […]
Taxation of share awards
The UK primary markets had a positive start to 2021, with investors placing a keen focus on the vaccination rates, as well as the UK government’s road map to ‘normality’.
Green shoots of recovery after COVID-19
After a negative response to high-profile corporate failures, the Government have taken action.
Restoring public trust in audit and corporate governance
In this article we take a look at US SPAC transactions in rather more detail.
Looking to raise capital?
Using derivatives efficiently can be complex. In the following article we shed some light on the matter and explain how to account for them under IFRS.
Understanding derivatives and their challenges
To keep up with your competitors in payment services, you want to attract and retain the best talent in the sector. Share options and other forms of equity incentivisation can play a key part.