Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.
1224 articles · page 18 of 102
Most internal audit functions prepare for an external quality assessment in the six weeks before it starts. That is the wrong six weeks. The findings an EQA produces are set by what you did over…
Read articleA zombie company earns enough to service its debt and never enough to repay it. The label is journalistic, but the legal exposure it describes is precise: once directors know or ought to conclude…
Read articleThe QCA Corporate Governance Code is the governance standard for companies too small for the UK Corporate Governance Code and too public to have none. Its 2023 edition applies to accounting…
Read articleFour things have changed for the self-employed in quick succession: the cash basis became the standard method, Class 2 stopped being charged, the tax year basis replaced accounting-date…
Read articleEthnicity pay gap reporting is about to stop being voluntary. In its consultation response of 25 March 2026 , the government confirmed it "will introduce mandatory ethnicity and disability pay…
Read articleGold is one of the few assets where the tax answer depends on the shape it is in. Investment gold is exempt from VAT . Sovereigns minted in 1837 or later and Britannia coins are sterling currency…
Read articleIFRS 15 replaced almost everything that came before it on revenue — IAS 11, IAS 18 and four interpretations — with a single five-step model built on one idea: revenue follows the transfer of…
Read articleHMRC late payment interest is 7.75% and repayment interest is 2.75% , both since 9 January 2026. The gap between them is deliberate and it is wide: you pay base rate plus four points, and you…
Read articleTUPE moves employees automatically, whether or not anyone wants it to. The three numbers to know are 28 days for employee liability information, 13 weeks' pay as the ceiling on a protective…
Read articleResidential property developer tax is a 4% surcharge on top of corporation tax, charged on residential development profits above an annual allowance of £25 million . It has applied to accounting…
Read articleThe qualifying asset holding company regime is the UK's answer to Luxembourg and Ireland for fund holding structures. It turns off most of the tax that would otherwise arise in a middle-tier…
Read articleActuarial work in the UK sits under a two-tier arrangement people often describe wrongly. The Financial Reporting Council sets the technical standards and oversees how the Institute and Faculty…
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