Insights
The latest knowledge, ideas
and experiences driving our work
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How much does it cost to liquidate a company?
1min read
This article looks at the costs of a Creditors Voluntary Liquidation – where directors choose to liquidate a company which cannot pay its debts, rather than Compulsory Liquidations (where a creditor forces a company into liquidation through court action) or solvent liquidations (also known as Members Voluntary Liquidations or MVLs).
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Disguised investment management fees
1min read
The Disguised Investment Management Fees (DIMF) are broad anti-avoidance rules designed to prevent management fees from arising for the benefit of an investment manager in a way that has not been subject to UK tax.
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Carried interest
1min read
Carried interest is the share of the profit earned by the fund due to the investment managers on the funds’ investments.
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Non-domiciled investment managers considerations
1min read
Non-domiciled individuals living in the UK are subject to specialist rules.
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PKF Littlejohn opens in Manchester as part of ambitious growth plans
1min read
PKF Littlejohn is delighted to announce the opening of its Manchester’s office.
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Reporting fund regime
1min read
The offshore fund regime was introduced to stop investors from gaining an advantage by rolling up income in offshore structures and paying capital gains tax on disposal.
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Tax Talk: Doing business in the US through an LLC – UK tax pitfalls
1min read
UK companies and resident individuals conducting business in the US often do so through a US limited liability company (LLC). But there are uncertainties for UK taxpayers. Jonathon Collins and Tom Golding explain.
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Tax Talk: Share buybacks – getting the best deal
1min read
If your company needs to buy back shares for whatever reason, it’s worth checking whether you qualify for capital treatment.
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Remote working – what the FCA expects
1min read
The FCA has recently published its expectations for remote and hybrid working within regulated businesses, including insurance brokers. So how can broking balance greater flexibility with maintaining regulatory compliance?
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eCommerce – Goods and Marketplaces
1min read
Our ‘eCommerce – goods and marketplaces’ virtual event will cover VAT, GST and Sales and Use Tax related issues when goods are bought and sold using the internet.
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Employers’ Club: Meet the team
1min read
Welcome to the first edition of Employers Hub , PKF Littlejohn’s new quarterly employment tax bulletin.
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Employers’ Club: Christmas – a time for giving?
1min read
It’s almost time for the office Christmas party, so it is worth being well versed in the tax implications of the choices you make.
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Cross-border remote working: beware the pitfalls
1min read
Since the pandemic, many more employees are working remotely. But are you aware of the legal and financial risks if they are in other countries?
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Digital Risks and Challenges
1min read
Digital platforms are continuing to transform insurance. How will insurance intermediaries gain assurance that new digital processes are working well?
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Broking Business Winter 2021: Why should wind-down planning be high on the agenda
1min read
Regardless of size, all companies must have a wind-down plan. Paul Goldwin explains how they can. The FCA published it’s ‘Wind-down Planning Guide’ in April 2021 following it’s engagement with the market through it’s COVID-19 Impact Surveys and their concerns about the overall…
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Broking Business Winter 2021: Making sense of international tax obligations
1min read
Whether large or small, your company will now need to take extra care on cross-border dealings.
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Broking Business Winter 2021: Protecting the consumer from price walking
1min read
The general insurance markets for household and motor insurance aren’t working well for consumers, with many loyal customers not receiving good value.
