Widow died 30 April 2024 (2024/25) leaving complicated estate of £4 million to two  daughters absolutely. The daughters were also executrices, and ...

At CPDStore UK, we make CPD easy, flexible, and useful for accountants, bookkeepers, and... Have you found this content useful? Use the button above to save it to your profile. Most disciplinary cases ...

Have you found this content useful? Use the button above to save it to your profile. The two independent firms announced their union this week, creating a national firm with a combined fee income of ...

Have you found this content useful? Use the button above to save it to your profile. Governance is a rising concern for financial services firms this year, and for good reason. Best practices for good ...

Have you found this content useful? Use the button above to save it to your profile. The first phase of MTD for Income Tax is revealing valuable lessons for accountants. From client onboarding and ...

Say an intangible asset has an indefinite useful life but accounting standards state an annual impairment review needs to be done. On Xero you can register assets in the fixed asset module with no ...

“When you think about acquiring a firm or merging and taking on new clients, you are thinking about the income stream that it’s going to generate for your business,” says AML compliance expert Lucy ...

Probably an easy answer, a corporate client (holding company of a trading group) has sold a 100% subsidiary (a trading company) and the relevant holding periods are fine. Happy that the SSE exemption ...

The government announced at Autumn Budget 2025 that it would consult on improving the timeliness of Pay As You Earn (PAYE) and Value Added Tax (VAT) payments through requiring payment of these ...

Is it possible to have a capital loss on the sale of lapsed rights? I am going round in circles trying to determine the gain on the sale of rights issues which were sold nil paid. The value received ...

Peter Murrell has today been sentenced to 63 months imprisonment, of which he could serve up to one-half actually in prison (counting from 25 May 2026 when he was remanded in custody). The court was ...