Ideas and insights

Displaying 10 of 3205 results
Generative AI and regulation
Erin Sims

27 March 2023

The regulation of generative artificial intelligence is a pressing issue for business leaders as they seek to navigate an environment where there is no comprehensive legal framework for the technology. Associate Director and Senior Analyst, Erin Sims, looks at the landscape and how business leaders need to prepare.

Significant taxpayer win on single vs multiple supplies for VAT purposes
Scott Harwood

25 March 2023

A recent tribunal decision may enable businesses to reclaim more VAT where goods are supplied with a service as part of a single supply of that service. Single and multiple supply issues are never straightforward and can involve significant VAT risk.

Tax voice - March 2023

25 March 2023

The retained EU law Bill – More haste, less speed
Suze McDonald

25 March 2023

The Retained EU Law (Revocation and Reform) Bill represents a significant step in the government’s intention to remove retained European Union (EU) law from the UK statute books. The government has identified 2,400 pieces of EU law that still apply in the UK following its withdrawal from the EU.

The importance of understanding labour supply chains
Susan Ball

25 March 2023

When organisations engage off-payroll workers who provide their personal services through third parties such as agencies, umbrella companies, or another person, it is crucial to understand the supply chain, including who the worker is engaged by, and how that party will engage with and pay the worker.

Employee eye tests – Is HMRC losing sight?
David Williams-Richardson

25 March 2023

Under The Health and Safety (Display Screen Equipment) Regulations 1992 employers must provide an eyesight test, and special corrective appliances, if necessary, for display screen equipment users that request one. However, a recent unpublicised update to HMRC’s internal guidance suggests that an unexpected benefit-in-kind may arise where the cost is incurred by the employee and subsequently reimbursed by the employer.

The increasing popularity of employee ownership trusts
Martin Cooper

25 March 2023

An employee ownership trust is a structure whereby employees have an indirect controlling stake in the shares of their employing company or its group's parent company via a trust formed specifically for that purpose. John Lewis & Partners is probably the most widely known employee-owned company in the UK, but it has been joined by many more businesses over the past few years.

April 2023 – all change for innovation reliefs in the UK – what do you need to know?
James Tetley

25 March 2023

Much has been said about the reforms and changes being made to the research and development enhanced tax relief regimes and other tax incentives for innovation; so much so that businesses could be forgiven for losing track. To help, we set out a summary of what is happening, and when.

How good corporate governance can help middle market businesses succeed
Karl George MBE

23 March 2023

As businesses look for clarity and guidance on good corporate governance, we take a closer look at the benefits of adopting corporate governance practices and the steps your business can take to create an effective framework.

Managing risk in uncertain times: Financial services risk register analysis
Neil Pickles

22 March 2023

We have undertaken a sector-wide review of financial services strategic risk registers to allow organisations to consider how their risks compare and to question whether they are missing any significant risks.