Category: Articles
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IFRS 9: the two ways of calculating ECLs
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.
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Taxation of share awards
Our Head of Tax, Chris Riley highlights some frequent factors that can provoke some issues. Most listed companies will provide some form of share-based remuneration to directors and key management. I don’t need to emphasise that they’re a tried and trusted way to recruit and incentivise people to join and stay with a company and…
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Green shoots of recovery after COVID-19
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’.
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Restoring public trust in audit and corporate governance
After a negative response to high-profile corporate failures, the Government have taken action.
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Looking to raise capital?
In this article we take a look at US SPAC transactions in rather more detail.
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Understanding derivatives and their challenges
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.
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Equity incentivisation – what are your choices?
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.
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Cash flow pressures drives over 60% rise in insolvencies
Insolvency figures released today for October 2021 by the Government’s Insolvency Service show a 63% increase in corporate insolvencies compared to the same month last year (1,405 in September 2021 and 864 in October 2020).
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Post Brexit dispatches – A taxing time for brokers
In the second of a series of regular articles for Insurance Age, our Tax team looks at the impact of Brexit on UK insurance brokers. This time, we look at the challenge of locating senior employees in branches in the EU. The initial strategy for many broking firms post Brexit was to locate these branches…
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Tax Talk: Changes to basis period
Many businesses will be affected by an HMRC proposal to bring basis periods in line with the tax year.
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Tax Talk: Cryptocurrency
Investing in crypto-assets is increasingly popular. But your executors and administrators could be left with a major puzzle if you don’t think ahead, Phil Clayton explains why.
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Tax Talk: Hybrid working
‘Hybrid working’ may be the new normal. But the tax implications are giving employers a new headache.