The revised edition of the Academies Trust Handbook (ATH) for the 2023/24 academic year was published by the ESFA on the 6th July, with a strong focus on simplification.

The majority of the services provided by doctors' practices are VAT free. Good news one would think; no need to charge VAT and no need to deal with VAT returns and inspections.

In recent months, we have seen an increase in individuals investing in Cryptocurrencies (or cryptoassets). The increase and tax complications involved in relation to these assets has given rise...

As Price Bailey's audit team draw close on another year for the academies sector, we look back at some of the key audit findings from the 22-23 year.

For many charities, reserves are vital in supporting a charities ability to operate. Reserves are the funds that your charity has which can be spent freely on any of its charitable purposes.

This is a question we are regularly asked and needs to be considered at the start of any modelling discussion.

Businesses across the UK are at the centre of an unsustainable culture of late payments. Prior to the pandemic, late payments caused 50,000 SMEs to fail each year.

For those involved in academy trust finance or governance, you may have heard the term trading subsidiary. They are becoming more common for various reasons.

The Enterprise Investment Scheme (EIS) was introduced in the UK almost 30 years ago, as a series of tax reliefs designed to encourage investment in smaller, private British businesses.

Transfer of a going concern (TOGC) is when a business, or part of a business, is sold and meets certain criteria which mean it is deemed to be a TOGC rather than a transfer of assets.

In the July bulletin, Andrew Park, Tax Investigations Partner at Price Bailey, provides an overview of the most recent and significant contentious tax news, legislative changes, updates...

On 27 March 2024 the revised FRS102 was published. The effective date for most of the amendments is for accounting periods beginning on or after 1 January 2026...

In this supporting article, we summarise the importance of disclosing truthfully and accurately, what comprises the disclosure requirements, and answer key questions...

On 31 st January 2020, the UK left the European Union during Brexit. As with any period of uncertainty, our experts aim to guide our clients through these challenges by providing useful resources and updates.

From having somewhere safe to store your passwords, to talking to your family about your funeral preferences, and the difference between a Power of Attorney...

With International Women's Day approaching, we are celebrating by taking a closer look at the characteristics of women-founded businesses and then exploring...

As the COP28 conference begins in Dubai this week, we look at how British businesses have contributed to the growth of CleanTech and ClimateTech development, and highlight 10 exciting...

In light of the Spring Budget (6 March 2024) non-UK domicile tax rules will be replaced with a residence-based regime. Updates and comments on the changes will be held within this article.

Sarah Howarth, Senior Manager in the Tax team at Price Bailey, and Mark Ellis, Corporate Finance Assistant Manager, discuss the impact of interest rates on our clients in our two-part video series.

Britain is a large player in the global genomics field. With a rich history of scientific discoveries, the genomics sector in the UK continues to grow. In this article...