When dealing with leases of commercial property, in England and Wales the rent payments are often described as quarterly in advance, which is a significant change from a monthly payment in arrears basis that you would expect to see in a residential lease. Clearly, not only can this be confusing read more...

The Economic Crime and Corporate Transparency Act (ECCTA) passed into law in October 2023.  The Act makes far reaching changes to UK company law which will have a significant impact on the day to day running of companies.   These changes aim to enhance transparency, combat economic crime, and support economic read more...

When a business makes a capital investment, the expenditure is recorded in the business accounts on the balance sheet as a fixed asset.  These assets will then over time depreciate, however the business is not able to make any deductions for this depreciation when calculating its profit and loss. Taxpayers read more...