FRS 102 tips, expert advice, latest news and free resources for accounting professionals.

In the Employment section (SA102) of the 2026 SA return Box 7.4 states 'put the total percentage of the share capital owned'. In the above scenario (which must be quite common) should the answer be 50 ...

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Great British Summer Savings promises cheaper days out, but Emma Rawson of the ATT cautions the scheme adds yet more complexity to an already tangled tax.

Have you found this content useful? Use the button above to save it to your profile. As the current crisis unfolds, many businesses are looking at solutions that will help them prepare for the coming ...

With the recent UHY merger pushing revenue past the £100m mark, Affinia is well on its way to a growth “hat-trick.” Affinia’s executive team tells AccountingWEB about its ‘purpose-led’ strategy and ...

A drinks wholesaler's claims for nearly half a million pounds in R&D tax credits have been dismissed in full at the FTT, in a decision that underlines why evidence from a competent professional is ...

Have you found this content useful? Use the button above to save it to your profile. The red carpet was rolled out in front of London’s iconic Roundhouse last night as some of the most cutting-edge ...

Pre-accounting platform Dext has released a new artificial-intelligence agent designed to take the human judgment behind thousands of daily bookkeeping decisions and encode it into repeatable ...

I would like to generate a top customers report in Xero, based on what has been invoiced during the past year. Is this possible? I've been pointed towards the "income by contact" report but this doesn ...

This week’s Accountech Bytes features news that Hg Capital, one of the biggest backers of accounting software, marked down the value of almost two-thirds of the biggest companies in its portfolio as ...

The first tier tribunal delivered a split ruling in a long-running film tax relief case. The film schemes were accepted as trading, but parts of the relief claim still failed to make the cut.