The Financial Reporting Council’s amendments to FRS 102 represent one of the most significant changes to UK GAAP in recent years. For accounting periods beginning on or after 1 January 2026, the revised Section 23 Revenue guidance under FRS 102 applies a framework broadly aligned to the principles of IFRS 15 Revenue from Contracts with Customers.
Companies House has confirmed that significant changes to UK accounts filing requirements will take effect from 1 April 2028.
From 1 August 2022 overseas entities owning property in the UK must register on a new register of overseas entities (ROE) maintained by Companies House and will need to keep that register up to date by filing annual updates.
On the 17th June 2026, HMRC updated the guidance on mandatory payrolling of taxable benefits and expenses, announcing a phased introduction of mandatory payrolling from April 2027.
Companies claiming Research and Development Expenditure Credit (RDEC) could benefit from a change to the Corporation Tax Quarterly Instalment Payment (QIP) rules from April 2027.
Pension inheritance tax changes confirmed under the Finance Act 2026 are expected to reshape retirement, estate and succession planning for thousands of individuals and families across the UK.
Knowing the value of your business is incredibly insightful, whether you want a clearer view of your financial health, wish to impress investors or are looking to sell…
Companies House has confirmed that significant changes to UK accounts filing requirements will take effect from 1 April 2028. The reforms represent one of the biggest changes to company reporting in recent years and will affect how businesses prepare and submit their annual accounts.
Charities and Community Amateur Sports Clubs (CASCs) will enter a more demanding compliance environment from April 2026, as new charity tax rules take effect.
