Insights

Posted: 19 May 2026 The accounting rules for leases under FRS 102 have changed significantly, bringing UK GAAP much closer to the…

It was confirmed in the 2021 Autumn Budget that the blanket change requiring sole traders and landlords to declare profits on a…

Some significant changes may be coming into operation that will have an impact on unincorporated business owners who are required to complete…

For many unincorporated businesses, the last tax year will have been a very tough period to have been trading. There may be…

Following the delays caused by the general election, and with the House of Commons currently in summer recess, the ‘’summer’’ finance bill…

FRS 102 is a new single accounting standard for medium and large size UK businesses that replaces all earlier UK accounting standards.…

The new company accounting standard, FRS 102, is being introduced for accounting periods commencing on or after 1st January 2015. This standard…