Insights
The latest knowledge, ideas
and experiences driving our work
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Pillar Two: what it means for UK intermediate entities of US parented insurance groups
1min read
We explain why it is important for multinational entities (MNEs) to understand the interaction of Pillar Two and US tax principles – and how that affects UK intermediate entities.
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Operational resilience: are you ready?
1min read
The growing threats of cyber attacks and operational risks against a complex geopolitical backdrop are sharpening the focus of regulators. We summarise what firms must do by the March IBS deadline.
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Solvency UK: changes for small firms
1min read
What do the revised thresholds for Solvency II mean for firms? And what are the benefits of becoming a non-directive firm (NDF)?
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UK GAAP: the latest
1min read
The FRC published periodic changes to FRS 102 in March. So what do these changes mean for insurers?
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Deal alert: Pathfinder Minerals plc
1min read
We have supported Pathfinder Minerals plc on their acquisition of Rome Resources Ltd.
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As the ERS filing deadline approaches, what are the priorities for carried interest holders?
1min read
The employment-related securities (ERS) regime is very broad. It encompasses shares and other securities (including units in a collective investment scheme) acquired by an individual, who is given that right through their employment.
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Family Office Interview – a conversation with Paolo Scalco
1min read
In the latest of our Family Office Interview Series we hear from Paolo Scalco, an experienced Family Office advisor.
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PKF Littlejohn Advisory IPs appointed Joint Liquidators of British Youth Council
1min read
James Sleight and Peter Hart of PKF Littlejohn Advisory have been appointed Joint Liquidators of the British Youth Council (BYC) following a creditors’ meeting on Friday 26 April.
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Deal alert: Electric Guitar PLC
1min read
We are delighted to have supported Electric Guitar PLC on their acquisition, fundraise and admission to trading on AIM.
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Company residence: where are you really?
1min read
The way we undertake business has substantially changed. Remote working creates numerous tax considerations and corporate residency is one of them. So how is corporate residency decided?
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The importance of substance in location for transfer pricing
1min read
When it comes to tax and business planning, multinationals should focus on economic substance and how it links to location.
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What is ‘business establishment’ for VAT purposes?
1min read
Rarely does a definition matter so much and have so many implications for VAT. We look at the confusions often caused by misinterpretation of the term.
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Broking Business – April 2024
1min read
Welcome to the latest edition of Broking Business – April 2024.
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Credit write-backs – a breach of trust law?
1min read
Timothy Goodger, partner at City law firm Elborne Mitchell LLP, considers why CWBs are under so much scrutiny.
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Employee share options: how they trigger tax
1min read
Whatever the circumstances of your wish to provide perks to staff, there are tax issues to take into account. We look at the common ways that brokers can provide share incentives and the key tax considerations.
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Privacy in check: the control advantage
1min read
We explore the benefits of a control-based approach to data protection. How does it contribute to a secure and compliant environment? And what new approaches have recently been approved in the UK?