Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.
1224 articles · page 21 of 102
CRD VI is EU law , and its significance for UK banks is one provision: from 11 January 2027 , a third-country firm providing core banking services in the EU must establish an authorised branch or…
Read articleTwo different measures share almost the same name and do almost opposite things. Adjusted income tapers the pension annual allowance above £260,000 . Adjusted net income tapers the personal…
Read articleProperty investors have fewer reliefs than they think, and the one most often assumed — rollover relief — is not available for let property at all. What is available: replacement of domestic…
Read articleThe creative industries reliefs split into two families. Film, TV and video games now run through expenditure credits — AVEC at 34% or 39%, VGEC at 34% . Theatre, orchestra and museums keep the…
Read articleFilm tax relief has been replaced. The Audio-Visual Expenditure Credit gives 34% on film and high-end TV, 39% on animation and children's TV, 39% on UK visual effects costs, and 53% for…
Read articleThere are four ways to give an employee something without a tax charge: trivial benefits up to £50, long service awards at £50 per year of service after 20 years, an annual function at £150 a…
Read articleThe workplace nursery exemption is genuinely valuable — uncapped , unlike the closed childcare voucher scheme, and still open to new participants. But HMRC's position on the commercially marketed…
Read articleThe DfE chart of accounts is the Department for Education's standard for recording and reporting financial data in academy trusts. It maps directly to the academies accounts return and the budget…
Read articleThe Academies Accounts Direction tells an academy trust exactly how to prepare its annual report and accounts. The current edition is the 2025 to 2026 Direction, published 25 March 2026…
Read articleFinancial crime consultancy covers anti-money laundering, fraud prevention, sanctions and tax evasion facilitation. Two offences have changed what firms actually need: failure to prevent fraud…
Read articleBuy now pay later became a regulated activity on 15 July 2026 . The FCA calls it deferred payment credit — interest-free credit financing a purchase, repayable in 12 or fewer instalments within…
Read articleMarket abuse covers three behaviours under the UK Market Abuse Regulation: insider dealing, unlawful disclosure of inside information, and market manipulation. Criminal insider dealing now…
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