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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.
Companies 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.
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.
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.
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.
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.
Our team of experienced advisors are on hand to guide you through any decision or transaction ranging from the establishment of new business ventures, to realising value on exit, to succession planning and providing for loved ones.
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.
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.
Our Tax Disputes and Investigation team is made up of tax experts and former HMRC investigators who have years of experience in dealing with a variety of tax investigations. Our expertise and insight can guide you through all interactions, keeping your cost at a minimum while allowing you to continue with the day to day running of your business.
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.
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.
Grant Thornton Ireland is rapidly approaching 3,000 people, in 9 offices across Ireland, Isle of Man, Gibraltar and Bermuda. With a presence in over 149...
The COVID-19 pandemic and the introduction of the hybrid working model has had a tremendous impact on corporate culture, and has created a perfect opportunity for organisations to revisit their culture and ways of working.
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Now is the time to emphasise company values and ensure that they are being lived in this new context, regardless of location by all employees. Organisations worldwide are undergoing a rapid shift from remote working to a hybrid model and, in some cases, cannot default to conducting business as usual. The shift to a hybrid model must be carefully balanced to create a new operating model that works for the organisation and its employees, whilst mitigating ongoing periods of uncertainty. There now exists the opportunity for leaders to answer some fundamental questions such as: Who are we as an organisation? Who do we want to be? What values and cultural elements do we want to alleviate and what elements do we want to elevate?
This question of corporate identity in itself has transformed the way we work, and for the majority of organisations a hybrid future is imminent. Culture is shaped by its environment, and with the shift towards a hybrid environment, it is vital to re-assess and ask these challenging questions. It is essential that we, as leaders, acknowledge that the old, office-centric enforcement of culture will not work going forward.
Considering an employees’ physical presence in the office as a key performance indicator is obsolete, which is now positively shifting towards productivity and output.
Cultural adjustment and adaptation is required, and this will be a continual process. A strong culture is vital as organisations adapt to the hybrid model, which will have an immense impact on the organisations propensity to attract and retain talent. Additionally, research has proven that the pandemic has changed what employees are looking for from their workplace. Therefore, redefining corporate culture is at the forefront for business leaders.
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There is no doubt that adapting to the hybrid model will require an element of trial and error. However, organisations that invest the resources into implementing new processes will thrive with the future of hybrid working. Leaders should take this as an opportunity to set the tone and steer their culture in the right direction, while helping colleagues to adapt with them.
It is time to adapt to the new environment of hybrid work, and take advantage of the opportunity to reinforce culture in new, better ways. Research suggests that companies with strong cultures have three times greater total returns to shareholders. Meaningful values were a vital differentiator of companies that maintained a healthy culture during the pandemic. Policies, practices and working norms will need to change and evolve as we learn. We are all on the path of creating a new cultural journey, so let’s take advantage of it.
