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March 2018

Time to act now – disguised remuneration settlement opportunity

On 7 November 2017, HMRC announced detailed settlement terms for all users of disguised remuneration (DR) arrangements.

FRS 102 – key themes and strategic report requirements

Following the reporting cycles for FRS 102 we reflect on the key themes and challenges coming out of the application of the standard. We also take the opportunity to remind clients of the requirements and principles to bear in mind when writing their strategic reports. 

Powered by people and technology: the real estate & construction view

Our survey, completed by 653 business leaders from across the UK, finds stabilised confidence amongst owner managed businesses (OMBs). This view is shared in the real estate and construction sector.

Manifest, leading proxy advisor to institutional investors – Moore appointed as administrator

Manifest, the proxy voting agency for institutional investors, has entered administration with Moore being appointed administrator.

Spring Statement - Financing growth in innovative firms: allowing Entrepreneurs' Relief on gains before dilution

As announced in Budget 2017, the Government has today issued a document consulting on how access might be given to entrepreneurs whose holding in their company is reduced below the normal 5% qualifying level as a result of raising capital for commercial purposes by means of issues of new shares.

Our comments to the VAT consultation papers announced in the Spring Statement

Our comments on the proposed VAT consultation papers announced in the Spring Statement.

The Spring Statement

The Chancellor of the Exchequer, Philip Hammond, delivered his Spring Statement today.

In defence of the Carillion Pension Scheme trustees

I admit to a strong sympathy with the trustees of the Carillion Pension Scheme, who have been heavily criticised by Frank Field and others. It is amazing what accuracy the benefit of hindsight can achieve.

Moore wins undergraduate employer award

Moore has won the award for Top Medium-sized Undergraduate Employer 2018-2019 at the National Undergraduate Employers awards hosted by Rate My Placement. The award recognises excellence in the provision of work placements for undergraduates.