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  • Factsheets
    • A revised ‘Conceptual Framework for Financial Reporting’
    • IASB issues Interest Rate Benchmark Reform
    • IASB proposes major changes to the primary statements
    • Reporting the impact of COVID-19 on your business
    • COVID-19: Financial Reporting and Disclosures
    • IASB proposes relief for rent concessions during the COVID-19 pandemic
    • Understanding the impact of COVID-19 on your 2020 deferred tax provision
    • COVID-19 accounting considerations for CFOs
    • IASB issues four narrow scope amendments to IFRS Standards
    • COVID-19 accounting for lease modifications
    • IASB amends IFRS 16 to provide relief during COVID-19
    • Understanding the impact of COVID-19 on your 2020 deferred tax provision
    • COVID-19 accounting considerations for CFOs: Government grants
    • Grant Thornton as your EU GDPR representative
    • COVID-19: Considerations when preparing financial statements
    • Training a workforce for an unknown future
    • Amendments to IFRS 2 'Share-based Payment'
    • Are you ready for Making Tax Digital (MTD)?
    • Autumn Budget 2017 - Impact on employers
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    • Delayed Brexit Vote
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      • Brexit: the vision, the process and the impact
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    • Budget 2017 at a glance
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    • Food to Go – February 2019
    • Food to go - June 2019
    • IASB release major new standard on revenue recognition
    • IASB issues a revised ‘Conceptual Framework for Financial Reporting’
    • IASB issues IFRS Practice Statement 2
    • IASB issues Long-term Interests in Associates and Joint Ventures
    • IASB issues Plan Amendment, Curtailment or Settlement
    • IASB issues Prepayment Features with Negative Compensation
    • IFRS - Argentina expected to be declared hyper-inflationary
    • IFRS 10 and IAS 28 - changes postponed
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    • IFRS News - Quarter 3 2016
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    • Tax newsletter - Issue 1 Quarter 1
    • Tax newsletter - issue 2 June 2017
    • Tax newsletter - Issue 3 September 2017
    • Key dates for the implementation of the Windsor Framework
    • Tax newsletter - Issue 4 December 2017
    • Tax newsletter - Issue 5 March 2018
    • Tax Newsletter - Issue 6
    • Tax newsletter Issue 7 · September 2018
    • Tax newsletter Issue 8 · December 2018
    • Tax newsletter Issue 8 December 2018
    • Tax newsletter Issue 9 - March 2019
    • Tax Newsletter Issue 10 · June 2019
    • Tax Tips 2016
    • The power of effective questioning
    • UK Budget 2015 - Impact on corporates
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    • Understanding Brexit: Customs Union
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    • Tax newsletter Issue 11 October 2019
    • Election 2019: what the Labour Party manifesto means to you
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    • Budget 2020
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    • Responding to the coronavirus (COVID-19)
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    • Tax newsletter - April 2020
    • COVID-19: VAT payments
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    • Brexit: immediate international tax issues
    • Back to better
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    • Non-resident landlords move to corporation tax
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    • VAT: Domestic reverse charge for building and construction services
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    • F&B sector “quietly optimistic” despite cost challenges for 2022
    • FRED 82 – Periodic Updates to FRS 100 – 105
  • Publications
    • 20 topical tax tips
    • Applying IFRS 10 Consolidated Financial Statements
    • Applying IFRS 15’s ‘no alternative use’ to real estate sales
    • Autumn Budget 2021: Impact on individuals
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    • Be a Changemaker
    • Brexit Accounting for the impact on current and deferred tax
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    • Budget 2015 - Tax facts 2015/16
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    • Business model innovation: Hotels' roadmap to 2020
    • COVID-19 - Deferral of VAT payments
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    • Direct to indirect taxation
    • Economic Crime and Corporate Transparency Act 2023
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    • Identifying a business combination within the scope of IFRS 3
    • Identifying the acquisition date
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    • Identifying the acquirer
    • IFRS Alert
    • IFRS Alert 2020-10 Hyperinflationary economies
    • IFRS Example Consolidated Financial Statements 2021
    • IFRS Example Interim Condensed Consolidated Financial Statements 2022
    • IFRS Example Interim Consolidated Financial Statements 2018
    • IFRS Example Interim Consolidated Financial Statements 2020
    • IFRS News - Q2 2018
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    • IFRS News - Quarter 1 2016
    • IFRS News - Quarter 1 2017
    • IFRS News - Quarter 4 2016
    • IFRS News Q2 2016
    • IFRS News Q3 2018
    • IFRS News Q4 2017
    • IFRS News Quarter 1 2018
    • IFRS News Quarter 1 2019
    • IFRS News Quarter 4 2019
    • IFRS News Special Edition on IFRS 16
    • IFRS Viewpoint - Reverse acquisitions outside the scope of IFRS 3
    • IFRS Viewpoint: Accounting for crypto assets – mining and validation issues
    • IFRS Viewpoint: Configuration or customisation costs in a cloud computing arrangement
    • IFRS: Related party loans at below-market interest rates
    • IFRS: Classification of loans with covenants
    • IFRS: Example consolidated financial statements 2016
    • IFRS: Example Consolidated Financial Statements 2020
    • IFRS: IASB releases new Standard on leases
    • IFRS: Navigating the changes
    • IFRS: Preparing financial statements when the going concern basis is not appropriate
    • IFRS: Reverse acquisition by a listed company
    • Impact in action
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    • Impact on Employers, Individuals and Businesses
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    • Insights into IAS 36 - Allocating assets to cash-generating units
    • Insights into IAS 36 - Allocating goodwill to cash-generating units
    • Insights into IAS 36 - Estimating recoverable amount
    • Insights into IAS 36 - Identifying cash-generating units
    • Insights into IAS 36 - Value in use: applying the appropriate discount rate
    • Insights into IAS 36 - Value in use: estimating future cash inflows and outflows
    • Insights into IFRS 16
    • Insights into IFRS 16
    • Insights into IFRS 16: Lease incentives
    • Insights into IFRS 16: Understanding the discount rate
    • Insights into IFRS 3
    • Insights into IFRS 3 - Definition of a Business
    • Insights into IFRS 3 - How should the identifiable assets and liabilities be measured?
    • Insights into IFRS 3 - Recognition principle
    • Insights into IFRS 3 - Reverse acquisitions explained
    • Insights into IFRS 3 - Reverse acquisitions in the scope of IFRS 3
    • Insights into IFRS 3 - Specific recognition and measurement provisions
    • Insights into IFRS 8
    • Interim consolidated financial statements 2016
    • International indirect tax guide
    • International indirect tax guide 2016
    • Making your financial statements an effective communication tool
    • Navigating Brexit
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    • Navigating the changes to IFRS 2020
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    • Navigating the changes to International Financial Reporting Standards
    • Navigating the changes to International Financial Reporting Standards
    • On the Horizon - December 2015
    • Potential consequences of the US tax reform for IFRS preparers
    • Powering Northern Ireland: SONI’s role in the economy
    • Spring Budget 2021 - Impact on individuals
    • Spring Budget 2021 – Impact on companies
    • Spring Budget 2021 – Impact on employers
    • Tax newsletter January 2020
    • Tax technical network
    • Tech sector: The impact of innovation tax
    • Telling the COVID-19 story
    • The power of personalisation: Hotels’ roadmap to 2020
    • Thinking of selling your business?
    • Too much supply and not enough demand?
    • Transfer pricing - Experience, insight and value
    • Understanding consumer behaviour key to navigating ‘cut back economy’
    • Unlocking Northern Ireland
    • Webinar - Looking beyond Covid-19
    • What would Labour do?
    • Will the 2021 Spring Budget bring Capital Tax increases?
    • Women in Business 2021: A window of opportunity
    • Women in Business 2023
  • Case alerts
    • Upper Tribunal confirms VAT incurred on costs of selling a subsidiary is recoverable.
    • CJEU rules against UK in VAT on sports services case
    • HMRC changes policy on Distance Selling
  • Articles
    • Rise of the Zoombies
    • Mergers and Acquisitions - Don’t forget the People!
    • UK Crime Transparency and Enforcement Act 2022
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    • Anti-Fraud Playbook: The best defence is a good offense
    • Capital Allowances – Deadline for maximising tax relief on future business investment
    • Brexit – Adapting processes and systems.
    • Brexit – Rethinking cross border activities
    • Brexit advisory
    • Brexit - Planning
    • Why a Brexit ‘no deal’ may contain as many opportunities as risks
    • Is your workforce ready for Brexit change?
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    • Trade - rethinking cross border activity
    • Not For Profit
    • 2018 will see hiring outpace investment in machines
    • Belfast Telegraph – Weekly column
    • No deal Brexit
    • Making Tax Digital for VAT
    • Five stages of Brexit planning
    • Brexit deal rejected
    • InFocus with John Hood, Invest Northern Ireland
    • Brexit vote - back to Brussels
    • Brexit risks for the not-for-profit sector
    • Brexit - Six weeks to go!
    • Deadline, Delay, Repeat!
    • Bracing for Brexit – 25 days to go!
    • Brexit - Three Cs
    • Brexit Rejection - again
    • Brexit – Avoiding a hard border in Northern Ireland
    • No deal is not off the table – 2 weeks to go
    • Brexit Day – To Be Confirmed
    • Another Brexit term for the dictionary – Flextension agreed!
    • Brexit – Funded advice available
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    • COVID-19: Data Protection
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    • COVID-19 – Deferral of VAT payments and optimising VAT cash flow
    • Is your payroll ready for the new tax year?
    • Staying connected while working apart
    • COVID-19: Utilising tax reliefs
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    • Spring Statement 2020
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    • M&A market shows no symptoms of Covid-19 slowdown
    • Taking stock of city centre performance
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    • Tariff trap on goods moving from Great Britain to Northern Ireland
    • Has the wait in the airport lounge been replaced by the wait in the online lobby?
    • Remote Working – Implications for Competitiveness and Productivity
    • How can charities diversify their income streams?
    • Can you have too much money?
    • Actions speak 10x louder than plans.
    • The great reset – an opportunity to incentivise key people
    • Time to thrive and survive
    • The Managers’ Checklist for Return to the Office
    • Will the Online Safety Bill stop fraudsters?
    • The 4 day working week. Is less more?
    • Understanding Banking as a Service
    • The Finance Bill 2021 – what these changes mean for you
    • Maybe it’s time to get Assurance on your plans for Hybrid Working?
    • Budget Changes – Withholding Taxes on Interest & Royalties
    • Speak-Up – “In Confidence, with Confidence”
    • Capital Allowances - New vs. Second Hand Machinery?
    • Appropriate skills essential to unlocking IT sector potential
    • Sports clubs – a challenging time
    • Executive presence in the virtual world
    • Time to report green
    • Plan now for Succession
    • The Great Resignation – what is it and what may be driving it?
    • Taxation of Electric Vehicles
    • Time is of the essence
    • Off-payroll working
    • Is hybrid work the chance to redefine your culture?
    • Has the Pandemic paved the way for cloud-based accounting?
    • Mitigating post closure deal disputes
    • HSC Levy and increased dividend tax rates
    • Have you complied with HMRC’s requirement to register trusts?
    • Focus turns to Executive following bigger and better budget
    • Breaking the disconnect between politics, policy making and the real world
    • Will Belfast’s next Chief have the right tools to regenerate the city?
    • Winners and Losers in the Work from Home Revolution
    • Psychological Safety - Underpinning Innovation cover
    • The colour of money is turning green
    • Reflections on the Irish Budget
    • Mergers and Acquisitions - Don’t forget the People!
    • Maybe it’s time to redefine HR - and not just for Christmas?
    • The Economic Cost of Cybercrime
    • Tax Reliefs and Incentives – R&D developments
    • Sunshine and Showers - A Year-End Perspective for Businesses in Northern Ireland
    • Time to refresh the make-up of your board?
    • Making Tax Digital for VAT – are you ready?
    • Learning and Development – New Year Resolutions!
    • Tackling climate change requires urgent clarity and coordinated efforts
    • Corporation Tax - A changing landscape
    • Positive economic statistics to start the year but challenges lie ahead
    • Responding to the most significant HR trends of 2022
    • New tax year new approach
    • The Value of Emotional Intelligence in our Leaders
    • What positive economic impacts are being left in the wake of the pandemic?
    • Is the ‘Go for it’ message going flat?
    • As restrictions lift, is it time to drop our guard?
    • The changing landscape of international tax
    • No more time to waste for climate action
    • It’s important to measure what you value rather than valuing what you measure
    • What do you need to do before 5 April?
    • Make ESG and Sustainability a priority or risk losing out
    • Skills Shortages will continue to affect planned growth and project delivery
    • Lead to succeed in times of change
    • The power of conversation
    • Spring Statement – Capital Allowances
    • Tax rules for non-domiciled residents
    • Why it’s time to update your employment policies
    • Business disposals
    • Another step on the road to digitisation in the CourtsAnother step on the road to digitisation in the Courts
    • Disposable income can only spread so far
    • Now is the time to prepare for Gender Pay Gap Reporting
    • Business Succession for the Brave
    • The changing role of finance
    • The importance of inclusion and belonging during the war for talent
    • Climate change and Financial Statements
    • It is back to basics for Belfast
    • Corporation Tax 2023 – Winter is coming
    • Actively listening in a busy working environment.
    • The importance of a strong finance function when adapting to rising costs
    • Rising inflation poses real challenges for households
    • How regional locations are tapping into the transition of hybrid working
    • Cross-border workers and tax reporting obligations
    • Gifting from Surplus Income
    • Pandemic – There’s Also a Scam-demic!
    • Preparing to deal with the fallout from internal fraud
    • Trussonomics: a new name for an old routine?
    • Strategic workforce planning has never been more important!
    • The Emergency Budget: A Tax Summary
    • What do new fiscal measures mean for your payroll?
    • Get off the dancefloor and onto the balcony!
    • The rise of the cross-border worker
    • Government U-Turn on Corporation Tax Rate
    • Quiet quitting – what is it and why should you care?
    • Audit and corporate governance reform
    • Huge cost of fraud too great to ignore
    • Reasons to be pessimistic as Chancellor prepares to serve bitter pill
    • Change from the Inside Out
    • Working capital management
    • So just how does the Autumn Statement impact you?
    • Are Household finances stretched to the limit?
    • Optimum utilisation of tax losses for businesses
    • Future of Business Travel
    • Cost of living crisis: can employers help?
    • Is it time to admit that it’s over (with your ERP)?
    • HMRC introduces new VAT penalty regime
    • 2023 Merger & Acquisition Outlook
    • Think big but start small with New Year’s resolutions
    • Outlook 2023: I’m an optimist… but I’m trying to avoid using phrases like omnishambles
    • Understanding how to keep on the good side of bots
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    • The importance of TEA in the Northern Ireland economy
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    • A hangover and January blues flavour the economic outlook
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    • It has never been a better time to embrace diversity and inclusion (D&I) in the workforce
    • Why continued investment in learning and development makes good business sense
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    • Are more corporate insolvencies on the way in 2023?
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    • Bigger than we thought? Tourism’s growing impact
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    • The UK Government introduces new transfer pricing rules
    • Why current employment tax policy can be a barrier to Investors in Northern Ireland?
    • The increasing importance of AI (Artificial Intelligence) in Learning and Development
    • Punishment budget is just the start of the pain
    • Succession Planning – ensuring long-term organisational success
    • Consultation on Corporate Governance reform ‘not just for accountancy anoraks’
    • Making the workplace more appealing to generation z
    • While Ireland ponders the big issues we can barely afford to keep the lights on
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    • Ireland goes large on budget spending while the north’s budget pain worsens
    • What I would like to see in the Chancellor’s Autumn Statement
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