The Charities Act 2022 and Restricted Funds – what has changed?
We outline key changes in the Charities Act relating to how Charities use certain types of funds – restricted funds and permanent endowment funds.
Term sheets demystified
We discuss common terms found in a Heads of Terms agreement with an institutional investor to define what they are and their potential commercial impacts.
Academy Trusts - Management Accounts reporting requirements 2023
The revised edition of the Academies Trust Handbook (ATH) for the 2023/24 academic year was published by the ESFA on the 6th July, with a strong focus on simplification. In this article, we explore what is expected of academy trusts in this area.
Richard Metcalfe
How Price Bailey provided support to a long-standing client
Financial modelling: Excel vs software
Financial modelling: Excel vs software
UK businesses lean away from capital investment and look to sustain what they have rather than grow
A recent APA (Association for Practicing Accountants) survey reveals that 68% of business owners surveyed are unlikely to make a significant capital investment in the next 12 months.
How can your business create an effective credit control process?
We outline key steps to recover late payments from debtors to mitigate the risk of negative cash flow by creating an effective credit control process.
Demystifying Rules of Origin in the UK-EU Trade and Cooperation Agreement
We look at the basics of the rules of origin in the UK-EU Trade and Cooperation Agreement and explore its role and various complexities
Revolutionising laws for digital assets and personal property?
The Law Commission of England and Wales has recently released a report outlining recommendations for the reform and development of the law surrounding digital assets and personal property. We explore this in more depth.
A landmark tax victory for construction giants Laing O’Rourke and Willmott Dixon
In a key Upper Tribunal decision recently released, Judges have found in favour of both Laing and Willmott - two separate major construction businesses for whom HMRC has sought to deny repayment claims for Class 1 National Insurance (“NI”) paid on company car allowances.
The reduction of the CGT exemption – what is the true extent of its impact?
HMRC data has revealed a substantial increase of 96% in the number of Capital Gains Tax (CGT) receipts over the past 5 years. What does this mean for you?
M&A Sector briefing: Cold storage
Within our UK cold chain sector briefing, we provide analysis and commentary on the current M&A dynamics and trends, valuation metrics and the key value drivers that are making the cold storage sector an attractive target for investment and acquisition. We also share our experience of advising on transactions in this sector, and our advice for sellers considering their exit opportunities.