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Explore key changes to small company disclosures under FRS 102 Section 1A, including UK GAAP updates on leases, tax, going concern and related parties.
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.
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Now that the 2025/26 tax year is underway, look ahead to the various end-of-year employer reporting obligations your business may be required to comply with.
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 Trader Support Service, an initiative established by HMRC to aid and counsel businesses engaged in the transportation of goods between Great Britain and Northern Ireland, has been prolonged until December 2024. This extension represents a significant benefit for the numerous businesses that have already enrolled in the service since its inception in 2020. The Trader Support Service has proven to be beneficial for many businesses, providing complimentary training and expert guidance, as well as essential aid in the intricate process of submitting declarations for goods transported between these two regions.
This extension of the Trader Support Service aligns with the UK Government's commitment to furnishing continuous, long-term assistance to businesses impacted by the alterations in trade regulations between Great Britain and Northern Ireland. This support is of utmost importance as traders and carriers navigate the challenges presented by the ever-evolving post-Brexit trade landscape.
If you are a trader or carrier involved in the movement of goods between Great Britain and Northern Ireland, this extension brings positive news - you can continue to avail of the services provided by the Trader Support Service. If you have not yet registered for the service, now is the opportune moment to do so. Alternatively, you may explore and establish other suitable arrangements for the submission of declarations, ensuring that your business operations remain compliant and efficient in this evolving trade environment.
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