What do the FRS 102 changes mean for retail businesses?
On 27 March 2024, the Financial Reporting Council (FRC) announced significant changes to FRS 102 to align more closely with international standards. These updates will...
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Academy Trust Handbook updates
Get acquainted with the latest amendments in the Academy Trust Handbook 2025. Read about the revised lease permissions, internal scrutiny standards, and new cyber security protocols to keep your academy trust compliant and secure.
Contentious Tax Bulletin
Tax Investigations Partner, Andrew Park, provides a round up of the most recent and significant contentious tax news. Read more here...
Why pursue acquisitions?
In the dynamic world of business, companies are constantly seeking ways to grow, innovate, and stay ahead of the competition. One of the most effective strategies to achieve these objectives is through acquisitions. But what drives companies to pursue the riskier path?
Monte Carlo and Black-Scholes share options valuation models
Two widely used methods for valuing share options are the Black-Scholes model and Monte Carlo simulations. Explore our overview to understand their assumptions, strengths, limitations, and practical applications.
PB Plays
Welcome to our series of PB plays where we mix Tax, Accounting & Gaming with the professionals behind the numbers.
What are Discretionary Trusts?
Discretionary trusts offer flexible support for beneficiaries. Learn about their benefits, tax implications, and why expert advice is essential.
Economic uncertainty in the retail sector
Following key findings from the BRC, Price Bailey detail how retailers are responding to the increased National Insurance Contributions (NIC) and the impact on their business outlook through a rise in cost pressures.
Changes to Agricultural Property Relief (APR) and Business Property Relief (BPR)
Michael Morter, a Director in Price Bailey's Tax team discusses the most recent changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) following a technical consultation...
What stud farms need to know about the upcoming APR and BPR changes
Whilst farmers have grabbed the news headlines it is worth remembering that stud farms will also be impacted by the upcoming changes to Agricultural Property Relief (APR) and Business Property Relief (BPR). These developments are set to bring significant succession challenges for stud farms and agricultural estates in the coming years. The reforms, effective from 6 April 2026, have far-reaching implications for succession planning and Inheritance Tax (IHT) management...
Understanding the implications of becoming a salaried member of an LLP
In this article we explore the implications of transitioning to being a salaried LLP member and provide a clearer overview of managing the process.
How to pass the BFI Cultural Test for video games
The British Film Institute (BFI) offers Video Games Tax Relief (VGTR) as well as Video Games Expenditure Credits (VGEC). But to access this support, your game must first pass the BFI Cultural Test and be certified as British. Read more here...