Category: Articles
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IFRS 9 expected credit losses: an overview
How has the approach to recognition of ECLs changed since IAS 39? Here’s our guide.
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Tax Talk: When size matters
Large group issues for UK small companies. If you’re the Financial Controller of a small UK company that happens to be part of a much bigger international group, it’s easy to think of your business as operating on its own for Corporation Tax purposes. However, we explain why you still have to look at the…
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Tax Talk: Minimum global Corporation Tax rate
The G20 sign off on a minimum global Corporation Tax rate of 15%. The measure aims to deter multinationals from shifting their profits internationally to benefit from lower tax rates.
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Tax Talk: Cross-border transactions with the EU
Following the success of the VAT Mini One Stop Shop (MOSS) scheme, the European Commission has decided to further simplify EU VAT obligations for businesses engaged in cross-border transactions.
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Broking Business Summer 2021: Green light for off-payroll working changes
Any hopes for a further delay to the introduction of off-payroll working (known as IR35) rules were dashed in the March budget. They will come into effect for medium and large private sector organisations on 6 April 2021.
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Broking Business Summer 2021: How should you calculate renewal rates?
Building strong relationships with existing clients and making sure you retain them, not only makes perfect sense, but can also boost your profits and grow your business.
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Broking Business Summer 2021: Broking groups could be facing a heavier tax compliance load
Since HMRC clamped down on tax avoidance with increased emphasis on transfer pricing by multi-national companies, they’ve now turned their attention on international brokers. We take a look at making sense of it.
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Broking Business Summer 2021: Financial resilience in the time of coronavirus
PKF Partner Paul Goldwin reviews how brokers maintain financial stability and survive through turbulent times.
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Tax Talk: Import One Stop Shop (IOSS)
IOSS will be introduced on 1 July 2021 with the aim of simplifying the importation and customs process for e-commerce businesses importing low value goods into the European Union (EU).
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Tax Talk: Tax on separation and divorce
As a relationship begins to break down, tax is unlikely to be at the front of anyone’s mind. Nonetheless, it’s worth considering the potential tax liabilities when negotiating financial settlements.
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Tax Talk: Taxation of Cryptocurrency
The popularity of cryptocurrency has exploded over recent years with many jumping onto the bandwagon in the hope of making a quick profit.
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A welcome marginal change in corporation tax
For those who remember Marginal Relief , you were probably excited when the Government announced the changes to the rate of Corporation Tax in the 2021 Budget.