Blogs from Larking Gowen

Assistant Manager in our Business Tax Advisory team, Sophie Emerson, outlines new UK reporting rules for digital platforms from January 2024. It explains who qualifies as a platform operator, which sellers must be reported, and what information must be shared with HMRC.

Jo Benton outlines key tax considerations for locum pharmacists, including whether to operate as a sole trader or limited company, how income is taxed, what expenses are deductible, and important deadlines.

Medical accounting specialist, George Crowe, explains what needs to be disclosed and when, the timeline and process for disclosures, and the consequences of non-compliance.

Charities will soon need to follow new accounting rules. We outline the key changes, what you can do to prepare and how you can have your say in the consultation.

Upcoming changes will impact all company directors and persons with significant control, requiring them to go through a mandatory verification process by autumn 2026.

This blog will guide you through the steps to check and update your NHS pension record and explain why it’s important.

Medical accounting specialist, Jo Benton, discusses some of the unique complexities of VAT returns for community pharmacies and how to make sure that you’re getting it right to maximise income and cashflow.

In April 2025, the Goverment launched a 10-week consultation on various financial thresholds applying to charities, which we will be responding to. Learn which thresholds may be set to rise and how your views can shape our response.

Department for Education (DfE) has published the latest edition of the Academy Accounts Direction, model academy accounts and framework, and guide to external auditors. We highlight the key changes.

Employment tax specialist, Tessa Brown, runs through the importance of assessing IR35 correctly and lists HMRC’s review of the reforms.

As we approach a new financial year, our Business team outlines what changes business owners should consider, including new mandatory requirements for self assessment tax returns and the increase in capital gains tax rates.

Lee Robinson, from our Not for Profit team, looks at the seven principles of decision-making and how trustees can benefit from using CC27.