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    M&A outlook: Conditions continue to be positive for deal market
    Article M&A outlook: Conditions continue to be positive for deal market
    As we progress through 2025, the momentum behind the global mergers and acquisitions (M&A) market is positive.
    Paul Prenter
    Paul Prenter
    | 5 min read | 13 May 2025
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    • FRS 102 Periodic Review series: Small companies
      Article FRS 102 Periodic Review series: Small companies
      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
      Louise Kelly
      | 6 min read | 30 Apr 2025
    • FRS 102 Periodic Review series: Other changes
      Audit and Assurance FRS 102 Periodic Review series: Other changes
      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
      Louise Kelly
      | 7 min read | 24 Mar 2025
    • ID Verification: Economic Crime & Corporate Transparency Act 2023
      Audit and Assurance ID Verification: Economic Crime & Corporate Transparency Act 2023
      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.
      Louise Kelly
      Louise Kelly
      | 3 min read | 20 Mar 2025
    • FRS 102 Periodic Review series: Accounting for leases
      Audit and Assurance FRS 102 Periodic Review series: Accounting for leases
      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
      Louise Kelly
      | 7 min read | 24 Feb 2025
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    Related insights:
    Inheritance tax changes: what they mean for Northern Ireland businesses
    Article Inheritance tax changes: what they mean for Northern Ireland businesses
    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
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    | 4 min read | 13 May 2025
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    Showing 14 of 14 content results
    Making Tax Digital for Income Tax
    Tax Making Tax Digital for Income Tax
    Following its original announcement in 2015, Making Tax Digital for Income Tax (“MTD”) is finally being introduced in phases from April 2026 with the Government confirming its commitment to MTD at the Autumn 2024 budget.
    3 min read | 14 Apr 2025
    UK VAT compliance review
    VAT UK VAT compliance review
    VAT is an area of ever increasing risk and ensuring your business’ VAT processes and procedures are compliant can be complex.
    Aidan Lyons
    Aidan Lyons
    | 2 min read | 07 Aug 2024
    End of year employer compliance
    Tax - Employer Solutions End of year employer compliance
    Now that the 2023/24 tax year has ended, Grant Thornton has compiled a summary of reminders for the various end-of-year employer obligations to support your business with their compliance needs. If you wish to speak with an expert or have any questions, please contact one of our employment tax specialists listed below.
    Colin Piggott
    Colin Piggott
    | 3 min read | 08 May 2024
    Geographical restrictions on inheritance tax reliefs
    Tax Geographical restrictions on inheritance tax reliefs
    A number of important reliefs from inheritance tax are soon to be restricted for those owning land outside the UK.
    2 min read | 16 Jan 2024
    Windsor Framework updates
    VAT & Indirect Taxes Windsor Framework updates
    On 27 February 2023, an agreement in principle was reached between the UK Government and the European Union (EU), titled the “Windsor Framework”. The purpose of this agreement is to address issues arising from the Northern Ireland (NI) Protocol, which was agreed as part of the UK’s exit from the EU in 2020.
    Aidan Lyons
    Aidan Lyons
    | 6 min read | 07 Mar 2023
    VAT: Domestic reverse charge for building and construction services
    VAT VAT: Domestic reverse charge for building and construction services
    From 1 March 2021, a new domestic VAT reverse charge will be introduced for specified building and construction services. The new regime, which will have a significant impact on the sector, will require the purchaser rather than the supplier to account for VAT on certain construction services.
    26 Feb 2021
    Capital Gains Tax Review - First Report - Transactions implications
    Tax Capital Gains Tax Review - First Report - Transactions implications
    In July 2020, the Chancellor asked the Office of Tax Simplification (OTS) to carry out a review of Capital Gains Tax (CGT). The stated purpose was to ‘identify opportunities relating to administrative and technical issues as well as areas where the present rules can distort behaviour or do not meet their policy intent’.
    16 Dec 2020
    Non-resident landlords move to corporation tax
    Tax Non-resident landlords move to corporation tax
    6 April 2020 brought further changes to the taxation of UK property as the UK government continues its effort to level the playing field between UK and offshore investors. This latest phase of measures transitions non-resident companies, that carry on a UK property business or have other UK property income, often referred to as Non-resident Landlords (NRLs), from the UK income tax regime to the UK corporation tax regime.
    01 Sep 2020
    New EU mandatory disclosure requirements for reportable cross border arrangements
    Tax New EU mandatory disclosure requirements for reportable cross border arrangements
    New EU mandatory disclosure requirements, commonly known as “DAC6”, have been introduced to require intermediaries and taxpayers to disclose reportable cross border arrangements to the relevant national tax authority, which will then be automatically exchanged with tax authorities in the UK and EU Member States.
    08 Jul 2020
    IR35 update
    Factsheet IR35 update
    New rules for contractors and Off-Payroll Workers (OPW)
    Peter Legge
    Peter Legge
    | 03 Oct 2019
    Making Tax Digital for VAT
    Tax Making Tax Digital for VAT
    Read our latest article on Making Tax Digital for VAT
    Peter Legge
    Peter Legge
    | 19 Nov 2018
    Are you ready for Making Tax Digital (MTD)?
    Tax Are you ready for Making Tax Digital (MTD)?
    See the latest from Grant Thornton Northern Ireland around Making Tax Digital.
    Peter Legge
    Peter Legge
    | 13 Apr 2018
    Employer topics: PAYE
    Tax Employer topics: PAYE
    April 2017 is the start of a new tax year, arguably this year includes the most dramatic changes to payroll since Real Time Information (RTI) and auto enrolment were rolled out. The apprenticeship levy will have a considerable financial impact on employers, along with increases to minimum and living wage rates.
    Peter Legge
    Peter Legge
    | 13 Apr 2017
    BEPS: tax changes for internationally mobile employees
    Tax BEPS: tax changes for internationally mobile employees
    Across a number of countries, the way internationally mobile employees are taxed is being shaken-up. This follows the G20/OECD-led Base Erosion and Profit Shifting (BEPS) Action Plan recommendations set out earlier this year.
    Peter Legge
    Peter Legge
    | 05 Dec 2016

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