Insights

Article FRS 102 countdown: From roundtable to roadmap

Pressure points and action plans from our South and Midlands finance leader discussions to help you navigate FRS 102 updates in 2026.

12 Nov 2025

Article Speaking up on the whistleblowing framework

The Department for Business and Trade recently commissioned us to independently review the whistleblowing framework in England, Wales, and Scotland (Great Britain). Ali Crotch-Harvey, Peter Harris, Will Morris, and James Helme share our findings, which reveal a complex and challenging landscape.

| 7 min read | 11 Nov 2025

Article Budget 2025: Time to Deliver

Over successive administrations, the absence of a consistent and coordinated set of policies has constrained, delayed and/or prevented sustained investment in critical growth areas. This inconsistency has left public services and national priorities to drift, and in some cases, regress.

6 min read | 06 Nov 2025

Article Food & Beverage M&A Review – Autumn 2025

UK food and beverage (F&B) M&A activity remained resilient through the third quarter of 2025, even as volumes softened slightly from the highs of Q2. A total of 49 transactions were completed during the period, representing a modest 6% decline quarter-on-quarter but still comfortably above the trailing average of 45 deals and ahead of levels seen in Q4 2024 and Q1 2025.

4 min read | 05 Nov 2025

Article Restructuring plans: An opportunity for African companies

A Restructuring Plan can help financially distressed African companies secure a stable future. Andy Charters, Amaechi Nsofor and Neil Gore explain the benefits of this powerful tool – having had first-hand experience through our roles working on the three African restructuring plans to have been sanctioned.

| 7 min read | 05 Nov 2025

Article European withholding tax: Claim now or risk missing out

Billions in overpaid tax may be sitting unclaimed across Europe and UK funds, and life insurance companies are entitled to their share. Martin Killer explores why now is the time for institutional investors to act, driven by recent tax and legal developments, as well as ongoing fiduciary responsibilities.

Martin Killer

| 6 min read | 03 Nov 2025

Article Assessing commodity price forecasts in the calculation of damages

Two cases from the International Centre for the Settlement of Investment Disputes show how natural resource damages can be calculated.

Paul Cliff

| 6 min read | 31 Oct 2025

Article Offshore non-compliance: Don't ignore nudge letters

HMRC continues to focus on tackling offshore non-compliance. Louisa Beciri explores its increased focus in this area, and the action taxpayers and their professional advisors can take.

Louisa Beciri

| 5 min read | 30 Oct 2025

Employment tax risk: A guide to compliance Employment tax risk: A guide to compliance

Employment tax risk: A guide to compliance

27 Oct 2025

Article Amendments to FRS 102: Impacts for the TMT industry

The Amendments to FRS 102 bring in significant changes to the reporting standard for both revenue recognition and lease accounting (amongst other incremental changes), which will broadly align these accounting requirements to those of IFRS 15 ‘Revenue from contracts with customers’ and IFRS 16 ‘Leases’.

8 min read | 24 Oct 2025

Scaling sustainability: How the UK mid-market is future-proofing growth Scaling sustainability: How the UK mid-market is future-proofing growth

Scaling sustainability: How the UK mid-market is future-proofing growth

22 Oct 2025

Article Electronic sales suppression disclosures: Don’t wait for the nudge

HMRC has recently stepped up its focus on ESS-related fraud. What does this mean for implicated traders?

David Francis

| 6 min read | 21 Oct 2025

Article Autumn Budget 2025: Tax predictions

With November’s Budget fast approaching, speculation around the Government’s plans remains high. How will the Chancellor raise meaningful revenue without breaking their promises? We’ve spoken to our tax experts on the economic goals the Government is pursuing, and the real-world results businesses are seeing.

7 min read | 17 Oct 2025

Article How can PE put a price on AI? Hyperbole does not equal capability

AI now sits at the heart of business value, and private equity firms must carefully assess the real impact of solutions when evaluating targets. Aislinn Mae outlines the key priorities to consider, including the quality of AI solutions, data sources, scalability, cybersecurity, compliance, and team expertise.

6 min read | 16 Oct 2025

Article Clearing the way: Bank of England consults on CCP reforms

The Bank of England is consulting on a major overhaul of the UK’s regulatory framework for central counterparties (CCPs), aiming to strengthen resilience and foster innovation. Paul Young explains what’s changing, why it matters and how market participants can prepare.

Paul Young

| 5 min read | 15 Oct 2025

Article Motor finance commissions: How to approach redress calculations

The FCA has published its long-awaited motor finance commission redress consultation, offering greater clarity for the market. Rob Arthur, Darren Castle, Chris Laverty and Abbie Van Cleef take a closer look at the redress calculation methodology and how to manage the key challenges.

| 8 min read | 15 Oct 2025

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