Topical Issues

Current Titles

Revisions to UK and Ireland Accounting Standards

Next step technology: opportunities, risks and compliance

Double cab pick-ups: updated guidance

Essential Employer Update 2025

Corporation Tax Changes and Associated Companies

Off-Payroll Working and IR35: Are You up to Date?

Company Size

Getting the Best out of Business Asset Disposal Relief

VAT: Keeping up to date

Making Tax Digital for Income Tax: What you Need to Know to Get Ready

Revisions to UK and Ireland Accounting Standards

Help your clients understand the changes to accounting standards following the Financial Reporting Council's (FRC) latest periodic review.

The FRC has issued comprehensive amendments to the financial reporting standards applying to entities in the UK and the Republic of Ireland. The changes are designed to enhance the quality of financial reporting, help support access to capital and aid growth in the businesses applying them.

The majority of changes will commence on or after 1 January 2026, with early adoption permitted, providing all changes are adhered to.

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Next step technology: opportunities, risks and compliance

Research suggests that keeping up with emerging technology is a major concern for more than 50% of business leaders. Our latest topical issue examines the risks and opportunities of AI, cyber security and digital tax compliance.

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Double cab pick-ups: updated guidance

From April 2025 double cab pick-ups (DCPUs) will generally be treated as cars for capital allowance, lease disallowance and employment benefit purposes. This will reduce capital allowances and increase benefits in kind.

Inform your clients of the new guidance, tax measures and how these will affect their decisions moving forward.

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Essential Employer Update 2025

Guide your clients through the latest issues in payroll, tax and employment law including changes to the minimum wage, national insurance and employment rights.

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Corporation Tax Changes and Associated Companies

Understanding the associated company rules is key to determining what rate of corporation tax to apply and this is an area of increased HMRC focus. This topical issue discussed the rules and particularly some common scenarios which might apply.

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Off-Payroll Working and IR35: Are You up to Date?

Off-payroll working is always on HMRC's radar with several cases being tested in the courts at any time. This topical issue sets out how the off payroll working and IR35 rules work, who makes the determination and what the consequences are of being in scope.

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Changes to Company Sizes

On 18 March 2024 the government announced its intention to lay legislation that will make changes to company size thresholds. The aim is to reduce the regulatory burden on small and medium-sized businesses in relation to non-financial reporting and audit exemptions.

This topical issue provides an overview of the legislation and guidance to ensure your clients can prepare for the changes.

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Getting the Best out of Business Asset Disposal Relief

Business Asset Disposal Relief (BADR) is a valuable relief for business owners and with the rates of Capital Gains Tax applying to BADR qualifying assets set to increase again in 2026, many business owners are now taking stock of their plans. The guide covers eligibility rules, planning tips, and common pitfalls

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VAT: Keeping up to date

The world of VAT is always changing, therefore keeping up to date is of the utmost importance for any business.

You may get asked questions such as:

• What are the current VAT registration and deregistration thresholds?
• What would VAT registration mean for my business?
• How do I change my VAT registration details?
• How does the VAT penalty system work now?
• How is Time to Pay arranged?
• How can I recover my VAT?
• What can I claim VAT on?
• What's happening with VAT on private schools?

Whilst you may already know the answers, your clients will ask, and they will probably ask again!

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Making Tax Digital for Income Tax: What you Need to Know to Get Ready

The mandation of Making Tax Digital (MTD) for income tax is on the horizon and self-employed individuals and landlords need to be prepared for the changes that will be required in their dealings with HMRC. This topical issue covers who is in the scope of MTD, what information they need to provide and when as well as the exemptions and simplifications available to certain taxpayers.

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