Blog28th May 2026Mandatory foreign branch exemption: Impact on UK CompaniesUK companies operating overseas through branches have enjoyed flexibility in how those activities were taxed in the UK. However, significant changes are now expected following a recent announcement by HMRC. The government is moving towards a more standardised and restrictive…By Ruth MacNameeView more
Blog17th Apr 2026VAT in Oil & Gas Is Changing: What HMRC GfC18 Means for Your BusinessThe complex place of supply rules for services is an area that repeatedly creates issues in the Energy sector. Complex supply chains Offshore operations Multiple customer establishments Each of which can frequently lead to VAT being applied incorrectly. To try…By Alistair DuncanView more
Blog6th Apr 2026FRS102 Lease Accounting Changes: 3 Ways PE Firms Can PrepareThe updated FRS102 lease accounting rules are now in force for periods beginning on or after 1 January 2026. The changes introduce a fundamentally different lease accounting model under UK GAAP. Much of the discussion so far has focused on…By Greg SmytheView more
Blog25th Feb 2026IHT and pensions: 5 ways to prepare for changes to commercial property SIPPsAs the nation continues to digest and scrutinise the contents of the 2025 Autumn Budget, it is worth revisiting the changes announced in 2024, which introduced significant reform to UK Inheritance Tax (“IHT”). While much attention has focused on the…By Steve RobertsView more
Blog13th Jan 2026Handling HMRC R&D Investigations: Transparency and AIOver the last three years, there has been a sharp rise in HMRC R&D investigations. With tighter scrutiny in place for R&D claims, it’s now essential to clearly demonstrate how your work advances technology. As AI adoption grows, more companies…By Mark GravesView more
Blog18th Dec 20252025 Business Unit Year in ReviewBefore everyone’s out of office goes on and before we officially wrap up for the Christmas holidays, we wanted to take this time to reflect on the year we’ve had. 2025 has been transformative for AAB, from expanding into new…By Mark LappinView more
Blog18th Dec 2025Do evidence-based R&D tax claims give you confidence?R&D tax relief exists to encourage innovation across the UK, and at its best, it delivers valuable support to companies pushing technological boundaries. Yet in recent years, as HMRC has increased the depth and frequency of its enquiries, many businesses…By Matthew MillyardView more
Blog18th Dec 2025Extracting value before sale: What owners need to knowYou’ve poured years of hard work into your business. At some point, you might be considering extracting value before sale, afterall it’s natural to want to take some money off the table, create security for your family and start to…By Liam HosieView more
Blog27th Nov 2025Is Patent Box Relief more valuable than ever?In today’s innovation-led economy, businesses developing intellectual property (‘IP’) have a valuable opportunity to reduce their corporation tax burden by claiming patent box relief. As one of the most effective – yet often underutilised – tax incentives available to innovative…By Andrew BlairView more
Blog29th Oct 2025There are no crystal balls for a Budget announcementAs we approach the Budget Announcement being made by Rachel Reeves on 26 November, social media is alive with suggestions about what will be announced and what will be changing as the government attempts to reduce the c.£20bn hole in…By Derek GemmellView more
Blog24th Jul 2025New merged R&D Scheme: What’s changed? There’s been no shortage of headlines about the UK’s new merged R&D Scheme. However, for many businesses, the real impact is only just beginning to be felt. R&D tax claims follow the end of the accounting period, so it’s only…By Chris WebsterView more