• FRS102 – Small companies
    12th December 2016

    FRS102 – Small companies

    As we draw a close to 2016, we reflect on the transition to the change of accounting framework – FRS102 that effected medium sized companies and above and ultimately both pension schemes and charities with the introduction of a FRS102 compliant SORP.
  • Facing up to uncertainty
    7th December 2016

    Facing up to uncertainty

    As we come to the end of 2016 and look forward to 2017 I think it is fair to say that at the start of the year not many of us would have predicted that we would now have the combination of Brexit and Donald Trump as President Elect.
  • Brexit update following Autumn Statement
    24th November 2016

    Brexit update following Autumn Statement

    The Chancellor of the Exchequer made his first and last Autumn Statement yesterday. He announced a change to the current bi-annual round of policy changes, moving it to an Autumn Budget and review of the OBR’s forecast in the Spring; turning the clock back in effect.
  • Mr Hammond moves in and rearranges the furniture
    23rd November 2016

    Mr Hammond moves in and rearranges the furniture

    With the Government keen to judge the mood of the public following the Brexit vote, the new tenant at Number 11 was eager to show in his maiden speech on the state of the economy that he can empathise with JAMs - people who are ‘just about managing’ - by outlawing new tenancy agreement fees (I wonder if he claimed his on expenses); not good news for landlords.
  • Busy doing nothing
    23rd November 2016

    Busy doing nothing

    Philip Hammond’s first (and as it turns out only) Autumn Statement featured only minor tinkering (I will give him the benefit of the doubt at this stage and assume there are not unannounced nasties hidden away in the Treasury papers).