Insights
The latest knowledge, ideas
and experiences driving our work
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“Exceptional circumstances” and the Statutory Residence Test
1min read
A recent Upper Tribunal case has highlighted HMRC’s strict view of what constitutes ‘exceptional circumstances’, we explain.
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Why ‘silence isn’t always golden’ in an HMRC VAT review
1min read
VAT Partner, Mark Ellis explains why just because an HMRC VAT review doesn’t result in a VAT assessment doesn’t necessarily mean that HMRC agrees with what you’re doing.
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What does it mean to be an associated company?
1min read
The reintroduction of old rules mean that, once again, it’s important that UK companies understand the impact on their tax and cashflow position. We explain what you need to know.
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PKF makes five Partner promotions
1min read
PKF Littlejohn has made five further Partner promotions, adding ‘home grown’ talents to its team of Partners.
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Making history
1min read
Former Partner, Alan Knapp picks out some of the highlights from his time with the firm, including taking forward several mergers, moving to Canary Wharf and helping to train the next generation of accountants.
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Floating to the top
1min read
James Savage worked at PKF for seven years before becoming the CFO at two listed businesses. He returned to the firm in 2022. In this interview, James shares his experiences on both sides of the audit process.
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HMRC prepares for new nudge campaigns
1min read
HMRC has announced two new nudge letter campaigns, targeting Offshore companies owning UK property and Individuals who have disposed of shares in unlisted UK companies. How quickly do you need to act if you get one?
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Offshore funds rules – don’t get caught out
1min read
We explain when rules apply and look at some of the traps for taxpayers investing in offshore funds.
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Salaried Member rules: what they mean for you
1min read
This article guides you through the conditions and jargons of the rules for LLPs.
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Cryptoassets mean cryptic tax liabilities
1min read
What counts as a taxable event for cryptoassets? Will HMRC consider you a trader or an investor? We help you to prepare for being crypto accountable.
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MTD ITSA – what to do now to prepare
1min read
In this article, we summarise some key points to consider when preparing for MTD ITSA.
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Case study: Furlough overpayments
1min read
HMRC wins case over £20K furlough overpayments. We explain why this could be a cause for concern for some employers.
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Making Tax Digital (MTD): the next stage
1min read
From the start of the 2024/25 tax year, MTD will extend to those with gross business income or property income above £10,000. Find out more.
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Key dates/deadlines for Q4 October-December 2022
1min read
We highlight upcoming deadlines, forthcoming events and other useful information.
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PKF contributes to respected insurance sector survey
1min read
John Needham and Will Lanyon from our insurance intermediary team have provided the expert analysis for Insurance Age’s latest Top 75 Brokers survey.
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Company voluntary arrangements: how they can save your company
1min read
Many companies cannot afford to make employees redundant or they are subject to a lease signed in a more buoyant property market. For them a Company Voluntary Arrangement (CVA) may offer a solution.