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Article Changes to filing options and requirements at Companies HouseFrom April 2027, Companies House will require all UK entities to file digital accounts. Learn what’s changing and how to prepare for the new rules.
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Article FRS 102 Periodic Review series: Small companiesExplore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.
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Audit and Assurance FRS 102 Periodic Review series: Other changesOn 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.
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Article ID Verification: Economic Crime & Corporate Transparency Act 2023Companies House is introducing mandatory identity verification requirements for Directors and People with Significant Control (PSCs), as the next step towards full implementation of the Economic Crime and Corporate Transparency Act 2023.
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Northern Ireland businesses face further challenges as they operate in the only part of the UK that has a land border with a country offering a lower tax rate.
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Our team specialises in remuneration and incentive planning and works closely with employers, shareholders and employees to ensure that business strategies are aligned and goals achieved in the most tax efficient, cost-effective manner.
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Grant Thornton Ireland offer a different approach to managing global mobility. We have brought together specialists from our tax, global payroll, people and change and financial accounting teams across Ireland and Northern Ireland, while drawing on the knowledge and insights of our global network of over 143 offices of mobility professionals to provide you with a holistic approach to managing global mobility.
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Our outsourced service provides valued service to over 150 separate PAYE schemes. These ranging from 1 to 1000 employees, working for micro, SME and global employers. The service is supported by the integrated network of tax and global mobility teams and the wider Grant Thornton network delivering a seamless service. Experienced staff deliver a personal service built around your business needs.
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VAT and Indirect Taxes
At Grant Thornton (NI) LLP, our team helps Northern Ireland businesses manage their UK and global indirect tax risks which, as transactional taxes, can quickly become big liabilities.


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Artificial Intelligence (AI) is rapidly evolving and transforming our workplaces. News articles and reports frequently highlight stories of AI replacing entry-level and office jobs, especially those roles that focus heavily on data processing and analysis. As such, professionals in these fields may feel particularly vulnerable.
The question facing senior leaders should no longer be ‘when’ AI will disrupt the status quo, but rather how to manage that inevitable disruption in both a human and a strategic way.
MarketWatch recently reported that AI could replace millions of US jobs within 18 months, while Business Insider and the Financial Times echo the same message—AI is rewriting our existing business structures and commercial models, eliminating roles in the process.
Risks to early-career professionals
This wave of change has implications, especially for early-career professionals. Entry-level positions are vital to organisation succession planning, diverse thinking, and social mobility, and yet they are at the greatest risk.
AI brings undeniable benefits, including productivity gains, faster decision-making, and cost efficiencies. However, the speed of change can outpace organisational strategies and workforce preparedness, with risks including the displacement of junior roles in favour of cost-saving AI tools that can deplete talent pipelines and increase graduate unemployment, a lack of understanding of AI use and transparency that may erode trust and confidence, and bias in AI systems, with tools used in recruitment and promotion being shown to replicate or even amplify existing inequalities.
The role of HR in ethical AI adoption
Regulatory and ethical considerations
The EU’s AI Act places a stronger emphasis on human oversight, transparency, and risk classification, especially where AI impacts people in an employment context.
Human Resources (HR) are therefore best placed to lead ethical AI adoption and challenge leadership decision-making.
HR as a strategic AI partner
HR not only needs to balance the benefits of the technology but also mitigate the risks by embedding fairness, inclusion, and human-centricity at every stage of the transformation process.
To respond effectively, HR leaders need to move beyond compliance to become architects of AI-enabled workforce strategies.
HR should work to redefine entry-level roles and upskill staff who understand, monitor, and augment AI tools. AI literacy should be incorporated into graduate programmes and graduate positions, enhanced with placements that increase cross-functional literacy.
HR can also conduct AI-readiness audits to understand existing skill and confidence gaps and identify opportunities for AI to build a future-ready workforce.
Leading AI Change with transparency and empathy
Embedding ethical oversight, HR must continue to play a leading role in ensuring oversight of AI systems and tools, particularly where AI is used in decision making, such as hiring, promotion, or performance reviews.
Leading with transparency and empathy, HR can also create engagement loops and develop communication strategies to ensure employees have a voice in the decision-making and managers are equipped to discuss the benefits and boundaries of AI tools.
Listening at scale, provides opportunity to integrate pulse surveys and forums to gauge employees' perceptions of AI and automation, mitigating fear and building trust.
The future of work: Human and AI collaboration
While AI offers many benefits, it will never replace the essential role of people. Instead, it will increase the demand for adaptability, creativity, and emotional intelligence.
Integrating AI is not just a challenge for IT, it also represents a transformation for people within organisations. HR leaders must lead this change in a human and strategic manner.