By Ryan Connor, Senior Management Consultant at Baker Tilly Mooney Moore The quick succession of the Covid pandemic into an unprecedented cost-of-living crisis means our world has been disrupted for some time now. Throughout this, adapting and pivoting at a strategic...
By Donal Laverty, Consulting Partner at Baker Tilly Mooney Moore Last month we discussed the pace of the labour market and the operational challenges it presents. A growing area of concern, some 31% of CEOs and business leaders now identify attraction and retention of...
Trustees are now required to register details of UK trusts with the Trusts Registration Service (‘TRS’) by 1st September 2022. Taxable trusts (those with an income tax or inheritance tax liability) should have been previously registered with HMRC. Non-taxable trusts...
By Donal Laverty, Consulting Partner at Baker Tilly Mooney Moore The pace of the labour market in Northern Ireland has accelerated sharply in recent months to become a key operational concern for many businesses. Job openings are consistently high, salaries are...
The 2021 Spring Budget introduced two types of enhanced allowances for companies incurring capital expenditure from 1 April 2021 to 31 March 2023. But for organisations with a year-end other than 31 March 2023, expenditure will need to be incurred earlier than that in...
The way in which the tax basis period is calculated for the self-employed and partnerships is set to be reformed ahead of the implementation of Making Tax Digital in April 2024. What are the current rules? At present unincorporated businesses are free to choose...