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Location, location, location: Why central management and control matters for tax residence
For internationally managed businesses, location matters. A recent tribunal ruling found a Bermuda company to be UK tax resident for almost 20 years despite having an offshore board, highlighting how central management and control can turn on where one key individual makes decisions.
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Latest Budget predictions and speculation
All the latest reports on the changes we might see in the Autumn 2026 Budget.
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Technology businesses thrive on disruption, but how will the FRS 102 changes impact the sector?
Technology businesses have, arguably, long been used to a frantic way of operating, prone to valuation fluctuations and rapid levels of growth or decline. However, with FRS 102 heavily impacting numerous sectors, is the tech sector in good stead to soften the impacts of the changes or, ultimately, will it be more vulnerable?