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June 2017

FRS 102 could have significant tax and reporting implications for small businesses

The introduction of FRS 102 (the Financial Reporting Standard which replaces all current GAAP standards) represents a major re-write of UK GAAP and could substantially affect reported profits and tax liabilities. 

Marriage Allowance: how to claim

From 2015/16 the Marriage Allowance was introduced for married couples and civil partnerships. This allows one spouse to transfer 10% of their personal allowance to their partner - reducing their tax by up to £230.

Moore trainee shortlisted for AAT Apprentice of the Year

Chloe Hickman, a trainee accountant at our Northamptonshire office was nominated for the Association of Accounting Technicians (AAT) Apprentice of the Year.