Insights
774 results
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18 Sep 2020Could a Covid-19 vaccine revive enthusiasm for value stocks?
18/09/2020 - ‘Moonshots’ aside, it is clear that the only real path out of our current predicament and into a full cyclical economic recovery is a vaccine. As a result, equity markets have become increasingly sensitive to vaccine developments across the globe, with positive vaccine being greeted with rising share prices. -
18 Sep 2020Cyber Security; pension schemes in 2020
In 2018, we wrote about some general areas that all scheme trustees should consider when looking at their scheme’s cyber security. So, two years on, what has changed? -
16 Sep 2020Weekly Tax Update 16 September 2020
The latest tax update and VAT round up for the week. -
14 Sep 2020Plotting your financial future in uncertain times
14/09/2020 - The last few months have had a significant impact on people’s lifestyles and finances, with wide fluctuations – both up and down – in investment markets. -
11 Sep 2020Domicile enquiries – an update
An individual's domicile position can have a material impact on how they are taxed in the UK, and HMRC is increasingly focusing on individuals’ claims to have kept their foreign domicile. -
11 Sep 2020COVID-19: Self-employed income support scheme
The window for claiming the second grant under the self-employed income support scheme opened on 17 August and closes on 19 October. Traders do not have to have claimed the first grant to qualify for the second but their business must have been adversely affected by COVID-19 on or after 14 July 2020 to qualify. -
10 Sep 2020Is your business facing uncertainty?
Some businesses have responded quickly and redesigned themselves for the future following the outbreak of COVID-19 earlier this year. However, many will now be finding themselves in unchartered waters and it could be the first time that they have faced serious difficulties. -
09 Sep 2020Disclosing information in respect of scheme investments
With the approach of one of the deadlines set out in the Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2019 (“the Regulations”), we thought a reminder of the approaching disclosure requirements would be useful. We will not be looking at the specific requirements around the content of the Statement of Investment Principles (“SIP”). -
09 Sep 2020The impact of an adviser’s qualified internal controls report
In the last few months there have been several high-profile instances of reporting accountants qualifying their opinions on internal controls at service organisations. These have resulted from systemic failures of controls including the effects of fraud. -
09 Sep 2020Weekly Tax Update 9 September 2020
The latest tax update and VAT round up for the week. -
07 Sep 2020Investment Outlook September 2020
In the September issue of Investment Outlook, we discuss: an improving UK economic outlook, but with labour market uncertainty. -
27 Aug 2020Strategic land: the challenge of multiple owners
Developing a large strategic site always has its challenges, but they can be particularly acute when there are multiple owners with multiple tax positions and multiple interests. -
27 Aug 2020Strategic Land - Land Pooling Trusts
by Ray Abercromby - While COVID-19 has changed much of the world that we know, some issues remain the same. There is little shift, for example, in the shortage of housing stock in the UK, particularly in England. -
27 Aug 2020Strategic Land – when is it sold?
by Penelope Lang - When a developer buys strategic land, they often pay for the land as they take possession. The date for payment of capital gains tax (CGT) depends on how the sale documents are drafted. Where land is sold as trading stock, the rules are different. -
26 Aug 2020Weekly Tax Update 26 August 2020
The latest tax update and VAT round up for the week. -
20 Aug 2020Tax changes on the horizon
We are all acutely aware that the Government needs to find a way to fund the deficit caused by Coronavirus, and recognise that tax changes will form part of the solution.