UHY Ross Brooke Chartered Accountants
An individual’s tax residency position in the UK is considered by reference to the Statutory Residence Test (SRT). The legislation is actually made up three tests which determine an individual’s UK residency position. The rules can be complex and require careful consideration. Getting things wrong can be costly, particularly where
Agility and resilience in a changing world It has been a long-held view that businesses adapt well to uncertainty, and the professional services industry has often been ahead of the game in this. That effect was supercharged by the pandemic and was again in evidence in 2025, when geopolitical tensions,
Welcome to UHY Global Issue 21 – your gateway to the latest trends, opportunities, and challenges shaping the world of international business. Packed with expert insights, global perspectives, and forward-thinking ideas, this edition celebrates UHY’s collaborative spirit, client focus, and unwavering commitment to helping businesses thrive across borders. UHY Global
HMRC has announced several VAT changes, including new powers to extend final return deadlines, revised interest rates and plans to broaden relief for charitable donations. UHY’s latest In the know explains what these updates mean for businesses, charities and pension fund managers. In this issue, we focus on HMRC’s major
Chancellor Rachel Reeves will deliver her Autumn Budget on 26 November, setting out the government’s latest tax and spending plans. Join us the next day as our UHY tax experts unpack the announcements and explore what they mean for you, your family and any business interests. Richard Stanley, head of
The tenth edition of Prosper explores how businesses can adapt, innovate and thrive as 2025 draws to a close. Inside, our experts share insights on the economic and social trends shaping the business landscape, from the continuing “silent squeeze” of frozen tax thresholds and allowances, to a decade of Making
The latest issue of UHY Global magazine is now available to read online. UHY’s unique business magazine includes current analysis and commentary from the perspective of UHY’s member firm experts across the international network, to provide news, interest and insight for today’s global business community. In this 20th issue of
Part of my job as CEO of the UHY network is to meet member firms around the world. It is invariably an inspiring part of the role, because I am always impressed by the expertise and wholehearted commitment to client satisfaction that I find in the global UHY community. By
From 6th April 2025, the removal of domicile as a connecting factor for inheritance tax (IHT) will have a significant impact on trusts and not just individuals. Prior to 6th April 2025, non-UK assets could be settled on trust by a non-UK domiciled settlor and remain outside the scope of
The ninth edition of Prosper features insights into the latest business developments, tax updates and advice to help businesses prosper in 2025 and beyond. Our magazine contains the following articles, amongst many others: The importance of ESG for your SME: Understanding how Environmental, Social and Governance considerations are becoming essential for