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A female doctor discussing with a patient the VAT implications for cosmetic and medical procedures

Cosmetic procedure or medical care?

Understand the critical VAT distinctions between cosmetic treatments and medical care, and how misclassification can lead to significant financial consequences with HMRC.

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Is an audit necessary for a UK subsidiary?

We outline the key requirements for UK subsidiaries of overseas groups who are determining whether they require a statutory audit.

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Pharmaceutical price pressures and the impact on GPs

In this article, we explore what these pharmaceutical price pressures mean for GPs and how they can support patients through these changes.

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LLP or Limited Company: How architects and surveyors can structure their practice for efficiency, resilience and growth

Whether you're a boutique architecture studio or a national surveying firm, how you operate can shape your firm’s reputation and reward. The choice often narrows to two models: the limited liability partnership (LLP) and the limited company...

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Understanding and addressing CASS audit breaches

A CASS breach occurs when an auditor identifies that a firm has not complied with the FCA’s Client Assets Sourcebook (CASS) rules. Breaches can range from human administrative errors to serious failings that put client assets at risk. Find out more here...

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Financial scrums: Tax, sponsorship and contracts ahead of the Women’s Rugby World Cup 2025

As the Women’s Rugby World Cup 2025 approaches, UK players are preparing to showcase their skills on the global stage. But while fans focus on tries and tackles, there’s a parallel game off the pitch: managing income, taxes, sponsorship deals and contract negotiations.

Native wild flowers in an ancient hay meadow in the High Weald of Sussex

Biodiversity Net Gain for farmers:

Instead of being passive stakeholders in the planning system, landowners can actively create or enhance habitats such as meadows, woodland, and wetland. In doing so, they can generate biodiversity units to sell to developers who cannot meet their BNG obligations on-site....

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What is an indirect statutory demerger and how can you use it?

For those that meet the required conditions of a statutory demerger, they can be highly effective. This blog focuses on indirect statutory demergers...

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How retail and hospitality are adapting to a changing landscape

The hospitality industry is facing a period of profound transformation. With many businesses rethinking their strategies, sharpening their customer focus, and embracing digital innovation. Find out more here...

What do the FRS 102 changes mean for retail businesses?

On 27 March 2024, the Financial Reporting Council (FRC) announced significant changes to FRS 102 to align more closely with international standards. These updates will...

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Academy Trust Handbook updates

Get acquainted with the latest amendments in the Academy Trust Handbook 2025. Read about the revised lease permissions, internal scrutiny standards, and new cyber security protocols to keep your academy trust compliant and secure.

Monte Carlo and Black-Scholes share options valuation models

Two widely used methods for valuing share options are the Black-Scholes model and Monte Carlo simulations. Explore our overview to understand their assumptions, strengths, limitations, and practical applications.

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