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PKF UK and Ireland

The fastest growing major accountancy network in the UK and Ireland

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PKF Johnston Carmichael - 06 02 2020

Draft Scottish Budget 2020/21: what you need to know

The Budget sets out the tax and spending plans for the year ahead and these proposals now need votes from opposition parties to pass the measures. The key tax announcements in the Scottish Budget included minimal changes to Scottish income tax bands fo...

PKF Johnston Carmichael - 06 02 2020

Scottish Budget 2020/21 - increase to LBTT rate for non-residential leases

Kate Forbes, Minister for Public Finance and Digital Economy, announced an increase of LBTT from 1% to 2% on certain non-residential (commercial) property leases, with effect from 7 February. The increase comes into force the day after the Budget annou...

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 Littlejohn - 14 01 2020

Insurance Actuary joins PKF Littlejohn

Pauline Khong has joined PKF Littlejohn as an Actuary within its Financial Services team. Pauline has previously provided actuarial services to Travelers’s Lloyd’s syndicate, as well as other blue chip companies such as Zurich, Willis Towers Watson ...

PKF Littlejohn - 18 12 2019

IASB discussions on IFRS 17 during board meeting on 11 December.

The IASB board met on 11 December to start the process of re-deliberating the proposed amendments as per the June 2019 Exposure Draft (ED).  This was as per the plan set out in November which detailed how the board was going to approach feedback receiv...

PKF Littlejohn - 16 12 2019

Administrators appointed at North Airdrie Credit Union Limited

Dina Devalia and James Sleight of PKF Geoffrey Martin & Co Limited were appointed as Joint Administrators of North Airdrie Credit Union Limited (NACU) on 16 December 2019. The Financial Services Compensation Scheme (FSCS) has also declared the cre...

PKF Littlejohn - 06 12 2019

IFRS 17 Update

As expected IFRS 17 continues to be an area of continuing discussion. The IASB met on 20 Nov to consider feedback received on the Exposure Draft (ED) which was issued in June 2019.  The discussion revolved around the feedback on the ED as well as ad...

PKF Littlejohn - 04 12 2019

Administrators appointed at Mercat Cross and The Bruce Credit Union Limited (“Mercat”)

Dina Devalia and James Sleight of PKF Geoffrey Martin & Co Limited have been appointed as Joint Administrators of Mercat Cross and The Bruce Credit Union Limited. The Financial Services Compensation Scheme (“FSCS”) has also declared the credit uni...

PKF Littlejohn - 26 11 2019

Harnessing the power of KPIs

The charity sector has faced increasing levels of scrutiny in recent years, both from the public and from a regulator with expanded powers. It is in charities’ best interests for themselves and the wider sector to be able to demonstrate the impact they...

PKF Littlejohn - 28 10 2019

Effective Trustee Meetings

To enable effective strategic decision making it is essential that trustee meetings are properly constituted, conducted and documented. It is only through having effective meetings that the board can use their collective knowledge and experience for th...

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