United Kingdom: Accounting and Audit

On 18 June 2025, Matthew Garbutt and Avary Patutama of our Litigation & Dispute Resolution team delivered...

This is a long running dispute arising out of a contract for the supply of COVID-19 lateral flow test kits. We considered some questions about disclosure in Dispatch, Issue 290.

DRDM's Automated Declarations module streamlines market data compliance by automating the collection, validation, and reporting of market data usage in real-time.

Incurring liabilities to third parties is often necessary in order to carry out an effective administration of an insolvent company.

A facilitation payment to encourage creditors to vote through the restructuring proposals of creditors’ debts has been held by the High Court not to be an illegal bribe.

The Court has heard another case dealing with a defective appointment of administrators under paragraph 22 of Schedule B1 Insolvency Act 1986 ("Schedule B1").

We asked Accountants (in Australia, New Zealand and USA) how they could increase productivity, specifically how to complete their work more quickly.

This article is the first of a series on accounting fraud and follows on from a previous article, "The current economic climate - a golden age for fraud?"...

On 7 April 2025, the London Stock Exchange (LSE) published a "Discussion Paper: Shaping the Future of AIM." The paper looks at the future of the Alternative Investment Market (AIM) and its role...

In the face of protests from charities, the Chancellor has scrapped plans to limit the amount of tax relief available on charitable giving.

Finance Act 2011 included several provisions simplifying the avoidance rules for corporate capital gains, following on from consultations during 2009 and 2010.

Finance Act 2011 amended s27 of CTA2010 so that where there is no substantial commercial interdependence between two companies, they will only be under common control for the purposes of the small profits rate by assessing control under CTA10 s451 ignoring the interests of any associate of a person or company (i.e. ignoring attribution according to CTA10 s451(4) and s451(5).