Category: Articles
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Viewpoint
Read our analysis of the UK’s listed markets for H1 2024, as we explore current market trends and what we expect from the future market’s position as we continue into H2 2024.
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AIM – Hitting the sweet spot for European Green Transition plc
European Green Transition plc were one of few companies to float on AIM this year. Aiden Lavelle, CEO and Jack Kelly, CFO explain the reasons for their bold decision and why AIM hits the sweet spot for them.
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New government update: Change to the non-dom regime
With the Labour Party winning the 2024 general election in July, the new government is making changes to some key areas of the proposed policies previously announced.
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Pillar Two: what it means for UK intermediate entities of US parented insurance groups
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?
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
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
The FRC published periodic changes to FRS 102 in March. So what do these changes mean for insurers?
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IFRS 9 impairment: what you should consider
Which IFRS 9 impairment considerations apply to related company loans? How do you apply expected credit losses? And how should you present related company loans in your financial reports?
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The future of annual reporting: general and climate-related disclosures
Endorsement of the new ISSB standards is due early next year. We provide insight into the proposed requirements.
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Long-term contracts and revenue recognition
Accounting for your long-term contracts under IFRS 15 – Revenue from Contracts with Customers (“IFRS 15”) can be complex. We explore why you should keep an eye on loss making contracts and what your auditors need you to prepare.
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PAYE Settlement Agreements: a solution to unwanted employee tax liabilities?
A nudge letter from HMRC about your tax affairs may feel like an irritant, but acting on it is in your best interest. We explain the frequent misunderstandings and how a PAYE Settlement Agreement (PSA) could be the solution.
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Labour plans to close the Carried Interest Loophole
As expected, the Labour Manifesto has confirmed that it will close the ‘loophole’ on carried interest.