Insights

We look at the role of fixed establishments and how they relate to VAT liabilities arising from overseas operations

The FCA has conducted a multi-firm review of Consumer Duty implementation plans for larger firms believed to be substantially in scope of the Duty.

The current macro-economic climate, coupled with weak financial resilience caused by the cost of living crisis, may tempt firms to cut corners in their client money compliance.

When you’re closing the 2022 year end financials, tax for 2023 may not be at the top of your list. But the time of year means changes are not far off. Here are some pointers to consider.

2021 has been another fascinating year for the UK broker market. We look at some of the main trends – including ownership, M&A activity, market concentration and sector specialism.

The FCA has published a policy statement, Improving the Appointed Representatives (ARs) regime, which sets out its updated rules and requirements for principals and ARs.

In July 2022 the FCA published details of its new Consumer Duty. Here’s a recap of the key points.