Insights

Articles


In this article we take a look at US SPAC transactions in rather more detail.

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Looking to raise capital?

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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Understanding derivatives and their challenges

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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Equity incentivisation – what are your choices?

Restructuring & Insolvency

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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Cash flow pressures drives over 60% rise in insolvencies

In the second of a series of regular articles for Insurance Age, Tax Partner Howard Jones looks at the impact […]

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Post Brexit dispatches – A taxing time for brokers

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: Changes to basis period

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: Cryptocurrency

‘Hybrid working’ may be the new normal. But the tax implications are giving employers a new headache.

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Tax Talk: Hybrid working

HMRC have released an update in respect to social security coordination with the EU and Coronavirus.

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Social security coordination with the EU and Coronavirus

How has the approach to recognition of ECLs changed since IAS 39? Here’s our guide.

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IFRS 9 expected credit losses: an overview

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 […]

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Tax Talk: When size matters

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: Minimum global Corporation Tax rate