Pressure points and action plans from our South and Midlands finance leader discussions to help you navigate FRS 102 updates in 2026.
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.
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.
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.
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.
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.
Two cases from the International Centre for the Settlement of Investment Disputes show how natural resource damages can be calculated.
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.
Employment tax risk: A guide to compliance
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’.
Scaling sustainability: How the UK mid-market is future-proofing growth
HMRC has recently stepped up its focus on ESS-related fraud. What does this mean for implicated traders?
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.
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.
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.
The European Banking Authority has published a report on cross-border banking services and the regulatory boundaries for third-country firms operating in the EU. Rashim Arora explores the findings and how firms can prepare for the end of remote access to EU clients alongside an evolving compliance landscape.
