Directors’ Remuneration Disclosure on AIM – Are You Compliant?
Written by Audit Partner, Joseph Brewer In this article, Joseph Brewer, a partner in our listed audit team, reviews the requirements for director remuneration disclosures for UK companies listed on AIM. Disclosures covering the annual remuneration of directors are of key interest to investors looking to assess the motivations, rewards and incentives of those […]
Rachel Reeves’ First Budget Unveiled: Tax Perspectives, Analysis and Action
Own shares in a business? Need to think about the Budget and your assets? Worried about the changes to Inheritance Tax and pensions? Join Gravita on Thursday 14 November 2024 at 9:00am, for a deep dive into what the Autumn Budget means for business owners and their families. The session is hosted by Gravita’s […]
Making Tax Digital – Time for action
Written by Director of Transformation, Russell Frayne Making Tax Digital for Income Tax (MTD ITSA) is a government initiative aimed at modernising the tax return process. Businesses and individuals will need to keep digital records of transactions, sending quarterly updates to HMRC. The Government hopes that the quarterly submissions will enable a more accurate projection […]
What are the latest trends on AIM? An October 2024 review
Written by Audit Partner, Joseph Brewer In this article, Joseph Brewer, a partner in our listed audit team, reviews the latest statistics and trends on the AIM market. As a specialist adviser to AIM listed businesses, Gravita acts as auditor AIM listed businesses with a combined value of over £500m. Small cap businesses remain the […]
Related parties: Do you really know who they are?
How can you capture a complete picture of your related party transactions when you haven’t a complete picture of who your related parties are? Gravita investigates the definition of a related party under FRS 102 and the Charity SORP and considers whether entities are doing enough to fulfil their statutory obligations. No one likes to […]
Navigating VAT on School Fees: Essential Strategies for Private Schools
Labour has long promised to impose VAT on school fees, and now that this has become a reality, including the changes to business rates, schools need to review their financial position to adapt their processes accordingly. We invite you to our insightful webinar led by Shona Munday, Audit Partner, and Sandy Cochrane, VAT Partner, to […]
Capital Gains Tax Under Labour: What Could Change?
Written by Tax Partner, Thomas Adcock Typically, we avoid speculating on potential changes in tax legislation, as discussing the ‘what ifs’ can often be unproductive. While the doomsayer’s predictions rarely come to pass, we believe an exception is warranted in this case. It appears highly likely that Labour’s first Budget in fourteen years will include […]
Do AIM-Listed Companies have to prepare an Interim Statement?
Written by Audit Partner, Joseph Brewer While companies listed on the Alternative Investment Market (AIM) are subject to less stringent interim reporting compared to those on the main market, they still have to comply with certain requirements to maintain transparency and protect investors. One such requirement involves the preparation and publication of interim (six-monthly) financial […]
Webinar recording: Transfer Pricing – Everything you need to know, and why it is so important in the UK right now
Transfer pricing is a critical aspect of international business. In in this webinar we delved into the complexities of transfer pricing in the UK right now and provided insights on how to navigate this challenging landscape. This webinar was be presented by Thomas Adcock, Gravita Tax Partner, and Ben Miller, Bennett Thrasher Partner and leader […]
Rewarding Key Employees – What Are Your Options?
Written by Tax Partner, Michaela Lamb Granting Share Options to employees is a great way to incentivise and retain key people in a business and provides a practical alternative to making an outright award of shares. Doing this is not a new concept, and these schemes have been around for years. But with the […]