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          • FRS 102 revenue recognition changes from January 2026: aligning UK GAAP with IFRS 15

            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.

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            Companies House has confirmed that significant changes to UK accounts filing requirements will take effect from 1 April 2028.

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            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.

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          • HMRC mandatory payrolling update: phased introduction confirmed

            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.

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          • HMRC share exchange clearance: changes to company reconstructions and share exchanges

            HMRC has introduced a new R&D targeted advance assurance service as a pilot, giving eligible small and medium-sized enterprises (SMEs) greater clarity on specific complex or high-risk areas before they submit an R&D tax relief claim.

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          • Family investment companies and inheritance tax planning: key strategic considerations

            Against a backdrop of frozen inheritance tax thresholds, rising asset values and increasing succession planning pressures, family investment companies have emerged as an increasingly popular wealth management structure…

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          • Company Valuation: How to value a business

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            Companies House is introducing a major compliance shift from November 2025. Identity verification will become mandatory for all company directors, members of LLPs, persons with significant control (PSCs), and anyone involved in managing or filing documents on behalf of UK companies, from 18 November 2025.

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            Charities and Community Amateur Sports Clubs (CASCs) will enter a more demanding compliance environment from April 2026, as new charity tax rules take effect.

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Tax

The latest news and insights from our industry

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  • VAT

How do tax codes work & what do they mean?

25 November 2022

Tax

Elegant properties

Inheritance Tax on property in the UK

22 November 2022

Tax

Autumn Statement 2022

21 November 2022

Tax

Accessing your business tax account

07 November 2022

Tax

When couples separate: Capital Gains Tax charges

03 November 2022

Tax

The remote workforce – is your business complying with its tax obligations?

31 October 2022

Tax

Making-tax-digital-and-compliance-checks

Making Tax Digital & Compliance Checks

14 October 2022

Accounting Solutions

Basis Period Reform

29 September 2022

Tax

Mini Budget 2022

24 September 2022

Tax

Register of Overseas Entities

12 September 2022

International

Do_you_need_to_hire_an_accountant_for_your_small_business

Do I Need a Tax Accountant for My Small Business?

12 August 2022

Accounting Solutions

HMRC Trust Registration Service

Fifth Money Laundering Directive & Trust Registration Service

02 August 2022

Tax

HMRC confirms CGT UK property return filing requirements

HMRC announces the CGT UK property return filing requirements

29 July 2022

Tax

Research and development: What should I be aware of?

24 May 2022

Tax

Gift Aid: 5 Mistakes to Avoid

23 May 2022

Tax

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