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Corporate fraud liability in the UK and how responsibility is changing

Fraud needs incentive, opportunity and rationalisation to happen. Employers have the ability to stop opportunity through effective controls. We outline this in greater detail.

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Upper Tribunal overturns FTT decision on Sonder Europe Ltd and TOMS

Want to know more about the Tour Operators Margin Scheme? Read more here following a recent case featuring Sonder Europe Ltd.

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Director's loan interest and how it could reduce your tax bill

Charging interest on director’s loans can be a tax‐effective method for extracting funds from a limited company, and should be considered alongside salary, rent and dividends. When structured correctly, it can significantly boost tax efficiency. Find out more here...

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Changes to the EU rules for VAT on virtual events

From 1 January 2025 the EU has changed its VAT regulations concerning virtual events and live-streamed services. This change primarily affects business-to-consumer (B2C) transactions, altering the "place of supply" rules to ensure VAT is applied where the consumer resides, rather than where the supplier is based or where the event originates. Find out more here...

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Tax considerations for business owners 2025/2026

This year brings tax changes that will fundamentally reshape the landscape of UK business. From rising National Insurance contributions to adjustments in Capital Gains and Inheritance Tax, the “tough choices” that Chancellor Rachel Reeves announced in her Autumn Budget are set to redefine how many companies manage their tax liabilities. In this article, Parry Jackson and Lewis Ratcliffe, Partners in our Business team, outline the key changes you need to know for 2025/2026.

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What goodwill can be valued as part of a Purchase Price Allocation (PPA)?

When acquiring a business, understanding and accurately valuing its assets is extremely important. Purchase Price Allocation (PPA) helps to break down the purchase price and attributes values to specific tangible and intangible assets.

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Academy Trusts: What information needs to be published on the academy website?

We often find during our year end statutory audit work, that academy trusts fail to meet all the required ‘musts’ especially in relation to governance and financial information. Find out more here...

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Fee arrangements when selling a business

Your choice of advisor and fee arrangements can significantly impact the process and outcome when selling your business. In this article we discuss possible options to consider and FAQ's we often receive.

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FEHE SORP consultation is now open

The FRC invites feedback on proposed changes to the FEHE SORP, aiming to enhance financial reporting in further and higher education.

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April 2025 Apprenticeship Levy changes: A payroll perspective

With National Apprenticeship week having just passed, (10-16 February 2025) the team at Price Bailey provide you with the latest detail on the changes to the Apprenticeship Levy scheme set to come into play in the coming months...

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What does the Harpur Trust vs Brazel case mean for charities calculating holiday pay?

In the summer of 2022 the Supreme Court ruled on a case that had wide ranging impacts, particularly on charities that employed part-time, part-year or zero-hours workers. You can read more about these impacts here...

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Trading or investing? Understanding the badges of trade

Each trading classification has unique characteristics that HMRC evaluates using the badges of trade. It’s important to understand these distinctions so you can make sure you’re tax compliant.

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