FRS 102 updates 2026 introduce major changes to UK GAAP, including a new five-step revenue recognition model and updated lease accounting rules. Learn how these changes impact financial reporting and what steps companies should take to prepare for the transition.

With over 20 years of experience, Helen Holman is an Associate Director working in Fiander Tovell’s Deal Advisory team. Her expertise lies in the world of corporate finance, advising business owners on business acquisitions, business disposals, valuations, restructuring and other advisory projects.

The new tax year commenced on 6 April, and there are several changes to Capital Gains Tax (CGT) that have come into effect. These changes announced in the recent Autumn Budget aim to increase tax revenues and reduce the gap between CGT and income tax rates. Here’s a breakdown of what you need to know.

With over 25 years of experience, Rachel Waterman is a Chartered Tax Advisor who specialises in Private Client tax focusing on Inheritance Tax and succession planning, Capital Gains Tax and family trusts. Known for her dedication to providing comprehensive tax planning and advisory services, Rachel enjoys making a tangible difference in her clients’ lives and helping them to look after and protect their assets.