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PKF Francis Clark - 22 01 2020

PCNs trigger need for a VAT review

VAT was introduced way back on 1 April 1973. My recollection is that it was a very good thing as it replaced Purchase Tax and as a result the cost of Subbuteo football teams fell from 52½p to 50p. I…The post PCNs trigger need for a VAT review app...

PKF Francis Clark - 21 01 2020

Smart Money Newsletter January/February 2020

Welcome to our first edition for 2020. Inside this issue, we feature articles covering a number of different topics to help you successfully grow and protect your wealth. Whether it’s stopping smoking, losing weight, eating more healthily or getting fi...

PKF Francis Clark - 21 01 2020

Sustainability, climate change and the environment are the hot topics for finance in 2020

I confess to being tearful when I read excerpts from BlackRock’s C.E.O Larry Fink’s annual letter to the chief executives of the world’s largest companies as reported in the New York Times. My tears were a mixture of melancholy and…The post...

PKF Littlejohn - 20 01 2020

IFRS 17 The Risk Adjustment

IFRS 17.37 “The risk adjustment for non-financial risk is the compensation that the entity requires for bearing the uncertainty about the amount and timing of cash flows that arise from non-financial risk”

PKF Francis Clark - 20 01 2020

Eden Project – Case Study Video

It’s exciting times for our client, Eden Project, with their ambitious plans for the future. We are proud to have been working alongside the educational charity and popular tourist destination for a number of years now and our corporate energy…Th...

PKF Johnston Carmichael - 17 01 2020

Taking the scenic route – Scottish Budget date 2020

Finance Secretary, Derek Mackay, announced that the Scottish Government will now publish its budget on 6 February 2020, in response to the UK Chancellor announcing that the UK Budget will take place on 11 March. We explore what this timing clash means ...

PKF Francis Clark - 16 01 2020

Do you know the tax status of your investment in a foreign company?

Are you sure that the foreign registered entity in which the investor holds ‘shares’ is considered to be a company for UK tax purposes? As we see more clients holding investments in non-UK entities the above question is vital to…The post Do you k...

PKF Francis Clark - 16 01 2020

BIG grant attracts BIG crowd for Truro office breakfast briefing

This week’s breakfast briefing was the best attended yet, with 44 business people in attendance. Whilst I would like to think the draw for the record attendance was the prospect of seeing me present, I suspect it was more the…The post BIG grant a...

PKF Francis Clark - 15 01 2020

Back to the future – HM Revenue & Customs returns to preferential status

Background In April 2020 we will go back to the future: HM Revenue & Customs (HMRC) will once again rank as a secondary preferential creditor in an insolvency. This means they will be paid after employees but before floating charge…The post ...

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