Articles
Partnerships are common among professional services providers such as law firms and accountants, but they’re increasing in other sectors too. We look at the tax implications for partners versus employees.
Bringing managers into the partnership: the tax benefits
We look at the role of fixed establishments and how they relate to VAT liabilities arising from overseas operations
Expanding abroad? How to establish the VAT position
Outcomes from the FCA’s review.
Consumer Duty – FCA’s update on implementation plans
The current macro-economic climate, coupled with weak financial resilience caused by the cost of living crisis, may tempt firms to cut corners in their client money compliance.
The challenges of CASS 5: the FCA is watching
When you’re closing the 2022 year end financials, tax for 2023 may not be at the top of your list. But the time of year means changes are not far off. Here are some pointers to consider.
Tax accounting – what to think about when closing the year end
2021 has been another fascinating year for the UK broker market. We look at some of the main trends – including ownership, M&A activity, market concentration and sector specialism.
Our analysis of Insurance Age Top 75 UK Brokers
The FCA has published a policy statement, Improving the Appointed Representatives (ARs) regime, which sets out its updated rules and requirements for principals and ARs.
Appointed Representatives regime: FCA’s latest enhancement
In July 2022 the FCA published details of its new Consumer Duty. Here’s a recap of the key points.
The new Consumer Duty – how to prepare for 2023
We look at the key obligations you will face when adding to the team, from payroll to pensions via employment tax and HMRC requirements.
The employment tax cycle: hiring employees for the first time
We focus on the particular issues for non-domiciled remittance basis taxpayers and settlors of offshore trusts.
Offshore investments and non-domiciles: what to look out for
The early life of a start-up can be a nerve-wracking time. We explain a variety of schemes that can provide vital support to a fledgling company.
Tax incentives for start-ups: find out more
It’s easy to make assumptions about the pros and cons, and legal requirements, of VAT registration. But it’s not as straight-forward as you might think.