Articles & Insights



17th March 2017

Quick guide to your financial firm’s tax obligations

Most people are aware of their general tax obligations. Especially those who work in financial services. But good intentions don’t file returns. Equally, conscientiousness alone…

10th March 2017

Blended families and Inheritance Tax – the issues

Thousands of UK households around the UK are now made up of blended families, often comprising children belonging to different partners, grown-up offspring, new babies,…

16th February 2017

Financial skills we should pass on to the next generation

It seems it’s never too early to start introducing children to the concept of money management, helping them develop good financial habits that will stand…

14th February 2017

Billions tied up in small business disputes

Disputes may be seen as an inevitable part of doing business, but many small firms are struggling as they don’t have the time or resources…

7th February 2017

The Apprenticeship Levy – what employers need to know

Over the last decade, huge strides have been made in reforming apprenticeships and making them fit for purpose. The government sees them as a vital…

26th January 2017

Government help for exporters post-Brexit

With international trade firmly at the centre of the UK’s exit negotiations with the EU, the old slogan “export or die” is taking on renewed…

16th January 2017

A best-practice guide for SMEs in 2017

For SMEs, this is the perfect time of the year to set some best-practice objectives that will help make 2017 prosperous and profitable.

12th January 2017

When the cheque isn’t in the post – how late payment affects UK businesses

As many small and medium-sized businesses know only too well, large companies can often take far longer than they should to pay them for goods…

4th January 2017

Financial resolutions for a happy new year

It’s that time of the year again. The post-Christmas period can be a good opportunity to take stock of your finances and make some simple…

16th December 2016

Buy-to-let landlords facing more taxing times

With house prices rising steadily over the last few years and interest rates remaining low, many investors opted to put their money into property and…

15th December 2016

How Bletchley Park will help in the UK’s war against cyber crime

With worldwide cybercrime continuing to make the news headlines, and a recent spate of allegations levelled at countries like Russia and China, the government has…

12th December 2016

The journey to a digital future

With so many of our daily tasks routinely conducted over the internet, it’s hardly surprising that statistics from HM Revenue & Customs (HMRC) show that…

1st December 2016

The Autumn Statement – Hammond’s plans for a ‘match fit’ economy ahead of Brexit

In what was to be his first and last Autumn Statement the Chancellor, Philip Hammond, began by striking an upbeat note, announcing that the UK's…

28th November 2016

Brexit: Where do we go from here?

The High Court ruling that MPs must give their go-ahead before Article 50 of the Lisbon Treaty can be triggered has thrown an enormous spanner…

24th November 2016

No mercy for non-doms: Another tax hit looms for those who own UK property through offshore structures

In August the Treasury confirmed that the UK inheritance tax (IHT) advantages enjoyed by non-UK domiciled owners of UK residential property will end, as planned,…

24th November 2016

HMRC’s digital future – death of the tax return?

By 2020, the government plans to introduce a digital tax system for all UK taxpayers.

24th November 2016

Brexit may mean Brexit, but what will it mean for business?

The process of Brexit will be neither quick nor easy, with even the Chancellor warning that British businesses face a “rollercoaster.” Corporate tax partner Toby…

16th November 2016

America enters the Trump age

The announcement that Donald Trump would be taking up residence in the White House from January was met with loud gasps of disbelief from around…

14th November 2016

Is UK broadband in need of a reboot?

At the Conservative Party Conference, Theresa May pledged her government to improve the state of the UK’s broadband remarking that “half of people living in…

7th November 2016

UK skills shortage – how can the gap be filled?

In June, figures from the Office for National Statistics showed that unemployment had dropped to its lowest rate since 2005, and the employment rate was…

27th October 2016

Trump v Clinton – who’s best for the economy?

The US election is intriguing on many levels. On the one hand, you have Democrat Hillary Clinton, a long-serving and high-ranking politician with a working…

19th October 2016

Is a universal basic income a step nearer?

In June, Switzerland became the first country to hold a referendum on the potential introduction of a universal basic income. Although it was defeated by…

12th October 2016

Pensions: Don’t put off until tomorrow what you can do today

When will you reach your peak earning potential? Many people assume it will be towards the end of their careers, perhaps at some point in…

4th October 2016

The ‘Bank of Mum and Dad’ – is it set to go overdrawn?

It’s a familiar scenario faced by many parents: their children want to spread their wings, move out of the family home and buy a property,…

22nd September 2016

Could SMEs and start-ups be the key to post-Brexit success?

It’s long been acknowledged that small to medium-sized businesses (SMEs) are the engine room of the economy, employing more than half of all private sector…

15th September 2016

Are we being served? UK service industries bounce back

The Purchasing Managers’ Index (PMI), long regarded as a barometer of the health of various key sectors of the UK economy, has produced more good…

5th September 2016

The Bribery Act – doing business a favour?

Before the passing of the Bribery Act 2010, offering prospects or clients lavish corporate hospitality ahead of an important deal or contract might not have…

5th September 2016

Pension Funds: Mind the gap!

The recent demise of BHS and the issues surrounding the potential sale of Tata Steel UK both served to highlight the significance of pension liabilities…

26th August 2016

End credits roll for film partnership investors – or do they?

A good film has the power to transport the viewer to another place, with the spell only breaking when the end credits appear.

26th August 2016

Could Brexit trigger a tax bonanza for UK business?

The prospect of tax cuts – or at the very least, the freedom to cut taxes unfettered by EU rules – was one of the…

26th August 2016

No mercy for non-doms: Another tax hit looms for those who own UK residential property through offshore structures

In the end, there was no eleventh hour reprieve. In August the Treasury confirmed that the UK Inheritance Tax (IHT) advantages enjoyed by non-UK domiciled…

22nd August 2016

Rail fares derailed by inflation

The announcement of July’s inflation figure spells further bad news for rail commuters.

16th August 2016

Auto-enrolment: The tortoises and the hares

Auto-enrolment is arguably one of the most fundamental changes to UK working practices to be introduced in the last few decades.

28th July 2016

Brexit: The wait begins

When the result of the EU referendum was announced in the early hours of Friday 24th June it was undeniably a tremendous shock to many…

18th July 2016

The modern face of personal bankruptcy

Getting into debt was once viewed as a shameful state of affairs, with faintly Dickensian overtones of penury followed by the prospect of life in…

14th July 2016

Auto-enrolment set to create a new cohort of younger savers

When it comes to seriously engaging with savings, it had been widely assumed that it was the older generation who were best at making provision…

8th July 2016

Retirement – why we need a new and broader definition

There was a time, not so long ago, when many people’s lives fell neatly into three distinct stages – they were educated, embarked upon a…

8th July 2016

Pension freedoms – a year of thinking differently

The new pension rules introduced a little over a year ago were rightly heralded as a revolution. Gone are the days when, on reaching 65,…

30th June 2016

Annual Tax on Enveloped Dwellings (ATED) on £500,000+ Properties

ATED was first introduced in 2013 on high-value UK residential properties worth over £2 million which are owned by companies, partnerships with corporate members and…

16th June 2016

IR35 – The government ups the ante for contractors working in the public sector

The government’s long-running drive to limit the ability of individuals to avoid tax by working through personal service companies has stepped up a gear.

16th June 2016

New limits on the tax deductibility of corporate interest – Could they trigger a switch from debt to equity finance?

Debt finance is the lifeblood of many companies, and arguably the banking system’s greatest contribution to the continued functioning of UK Plc.

16th June 2016

Shoot first, ask questions later – Help is at hand for those who fall foul of the VATman’s “get tough” regime

The decision to penalise a business for making an error on its VAT return is supposedly at HMRC’s discretion.

16th June 2016

Buy-to-let landlords – Time for smart planning, not a siege mentality

Media coverage of the recent tax changes affecting buy-to-let landlords has talked breathlessly of the Exchequer “declaring war” on the estimated two million people who…

27th May 2016

Journey to the East – Setting up operations in China

China’s progress over the past few decades has transformed the economic might of hundreds of millions of Chinese households.

27th May 2016

Could royalty audits be the golden ticket for business revenue?

Licensing can be a complex process, and misinterpretation or miscalculation can cost businesses alarming sums.In the past, the receipt of royalties was largely confined to…

27th May 2016

No more power without responsibility – Shadow Directors’ duties defined

A gradual tightening of the rules on shadow directors has imposed greater transparency and responsibility on those who influence companies but are not appointed directors.

27th May 2016

New data protection laws turn up the heat on charities

In the midst of several high profile funding disputes, cases of vulnerable individuals being targeted by aggressive cold callers and increasing press criticism of ‘telephone…

27th May 2016

The end of abbreviated accounts

Many small companies choose to place only “abbreviated” accounts on the public record. This option has now been replaced by a new regime which has…

27th May 2016

Buy-to-let limited – should landlords consider a company?

UK landlords are facing a series of radical tax changes which are hitting the buy-to-let market.

27th May 2016

Been there done VAT mitigating the costs of VAT errors

It’s a safe bet that whoever coined the phrase ‘you learn from your mistakes’ obviously never received a VAT penalty from HM Revenue & Customs…

26th May 2016

Budget 2016: Carrot or stick choice for tax-avoiding businesses, while BTL investors can be forgiven for being paranoid

Tax and savings were central to the Chancellor’s Budget speech in March.

26th May 2016

UK Plc 101 – A practical guide for foreign companies acting in the UK

The ease of doing business in the UK has played a massive role in attracting large numbers of foreign companies to set up in Britain.

26th May 2016

Cloud accounting and exciting options for our clients

Our back office services team, FisherE@se, provides bookkeeping, management accounts and payroll services.

26th May 2016

Building up a nest egg

Growing old is never a question of choice. But we can choose how to secure our financial future and the quality of life during retirement.

26th May 2016

With Westminster viewing everything through a Brexit lens, has it lost sight of the economy?

It says a lot about the state of British politics that when a senior cabinet minister resigned in March over the Government’s welfare reforms, his…

26th May 2016

Could Brexit turn Britain into a corporate tax haven?

Might a non-EU UK end up aping the tax havens that sparked so much criticism following the release of the Panama Papers?

20th April 2016

PSC Register – Explanatory note

There is a new requirement which has recently been widely published in which the director of every Company has a new obligation under the Companies…

25th March 2015

What is Members Voluntary Liquidation and when to use it

Most people in the business world are familiar with a CVL or Creditors Voluntary Liquidation. It’s usually not good news and has a certain stigma…

11th March 2013

Overpayment of suppliers and poor credit control

Their causes may differ, but both these problems can needlessly cost a charity time and money.