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Articles

Changes ahead for non-domiciled individuals Tax

Non-Domiciled Tax Changes: UK to abolish remittance basis in 2025. New rules on Income, Capital Gains, and Inheritance Tax. Plan now for major impacts on foreign assets.

3 min read | 13 Aug 2024
A new era for R&D tax relief has arrived Tax

Major changes to UK R&D tax relief arrived April 1, 2024. Get the latest on eligibility, subcontractor rules, overseas expenditure & how to navigate claims with increased HMRC scrutiny.

4 min read | 23 Apr 2024
Casement and city deals – another fine mess Economy

Explore the economic impact of Casement Park, Euro 2028, and Northern Ireland’s lost opportunities. Learn how fiscal challenges may shape future investments and growth.

Andrew Webb
| 4 min read | 24 Sep 2024
Changes to company size thresholds in the UK Article
Louise Kelly
| 4 min read | 28 Jan 2025
FRS 102: Major changes to revenue recognition Report
Louise Kelly
| 3 min read | 30 Sep 2025
Cross-border workers and tax reporting obligations Belfast Telegraph
Alan Gourley
Peter Legge
| 3 min read | 23 Aug 2022
FRS 102 periodic review: Accounting for leases Article
Louise Kelly
| 7 min read | 24 Feb 2025
M&A outlook: Conditions continue to be positive for deal market Article

As we progress through 2025, the momentum behind the global mergers and acquisitions (M&A) market is positive.

Paul Prenter
| 5 min read | 13 May 2025
Northern Ireland’s economic pulse: calm stats, storm clouds Article

At first glance, the Northern Ireland economy looks steady. The latest batch of data from NISRA paints a relatively stable picture. Unemployment is low.

Andrew Webb
| 5 min read | 13 May 2025
Inheritance tax changes: what they mean for Northern Ireland businesses Article

For over 30 years, the UK’s inheritance tax (IHT) framework has supported and encouraged business continuity with generosity in reliefs such as Business Property Relief (BPR).

Gemma Johnson
| 4 min read | 13 May 2025
FRS 102 periodic review: Small companies Article

Explore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.

Louise Kelly
| 6 min read | 30 Apr 2025
Tariff turbulence: strategic approaches for Northern Ireland businesses Tax

There is no ‘silver bullet’ for Northern Ireland businesses in how they can navigate the challenges posed by the recent tariff turbulence. However, it is crucial that they are agile, strategic, and proactive in managing risk within an increasingly uncertain trade environment.

Aidan Lyons
| 4 min read | 15 Apr 2025
The role of HR in sustainable business practices Article

Discover how HR can drive business sustainability through green practices, employee engagement, hybrid working and support for ESG and CSR goals.

Neil Hughes
| 3 min read | 08 Apr 2025
New tariff paradigm Trade tariffs

Explore how businesses can adapt to the new tariff paradigm with strategic supply chain adjustments, tax compliance, and pricing strategies in a shifting trade environment.

Janette Maxwell
Aidan Lyons
| 2 min read | 31 Mar 2025
FRS 102 periodic review: Other changes Article

On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.

Louise Kelly
| 7 min read | 24 Mar 2025
Northern Ireland must weather turbulence of global trade once again Article

Northern Ireland faces renewed trade uncertainty under Trump. Learn how tariffs, FDI risks, and economic shifts could impact businesses and how to stay resilient.

Andrew Webb
| 3 min read | 18 Mar 2025
A Call to Action for Women's Equality and Empowerment Article

Discover key actions to advance gender equality and empower women in leadership. Explore insights from global reports and practical steps for lasting change.

3 min read | 11 Mar 2025
How tax planning is crucial ahead of April deadline Article

Maximise tax efficiency before the 5 April 2025 deadline. Learn about key changes to IHT, CGT, SDLT, and pension contributions to optimise your planning.

3 min read | 25 Feb 2025
FRS 102 periodic review: Accounting for leases Article

On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.

Louise Kelly
| 7 min read | 24 Feb 2025
The case for diversity in fostering innovation and creativity Article

Discover how diversity, equity, and inclusion drive innovation, creativity, and business success by fostering diverse perspectives, experiences, and ideas.

Neil Hughes
| 3 min read | 11 Feb 2025
A tale of two Programmes for Government Article

Explore the stark differences in pace between Northern Ireland and the south's Programmes for Government, and their impact on public services and infrastructure.

Andrew Webb
| 4 min read | 28 Jan 2025
Changes to company size thresholds in the UK Article

On 10 December 2025 the UK Government laid The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024, which will take effect on 6 April 2025.

Louise Kelly
| 4 min read | 28 Jan 2025
FRS 102 periodic review: Accounting for revenues Article

On 27 March 2024, the Financial Reporting Council issued amendments to FRS 100 – 105 (known as GAAP, or Generally Accepted Accounting Practice), a suite of accounting standards applicable in the UK and Ireland. These are used by an estimated 3.4 million businesses in preparing their financial statements.

Louise Kelly
| 5 min read | 23 Jan 2025
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