Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
01 May 2026
Supreme Court decision: capital allowances and pre-construction costsThe Supreme Court has ruled that a range of pre‑construction studies and surveys undertaken as part of windfarm developments do not qualify for capital allowances, finding that these costs were too remote from the statutory requirement that expenditure be incurred “on the provision of” plant and machinery. This decision has significant implications for businesses in capital‑intensive sectors and may prompt taxpayers to review the robustness of existing and future claims.
23 April 2026
Electricity Generator Levy to increase to 55% from 1 July 2026From 1 July 2026, the Electricity Generator Levy will rise from 45% to 55%, increasing the tax burden on generators earning exceptional profits. We break down what the change means, who it affects, and the wider commercial and tax implications for businesses in scope.
Richard Sutherland & Thuy Vo
20 April 2026
Investment management in 2026: navigating shifting markets and new sources of growthThe investment management sector heads into 2026 facing market volatility, rising regulatory scrutiny and shifting investor expectations. Despite these pressures, opportunities are emerging in private markets, operational efficiency and technology‑driven innovation. Firms that strengthen valuation discipline, modernise infrastructure and align products to changing investor needs will be best positioned for sustainable growth.
09 April 2026
Retail banking in 2026: competition, consolidation and the next wave of changeFollowing the launch of our Financial Services Yearbook, we’re taking a closer look at the forces reshaping UK retail banking. Here, Simon Cavell explores what this means for banks - and where firms can differentiate, innovate and grow with confidence.
08 April 2026
Revenue recognition under Revised FRS 102: What games companies need to knowRevised FRS 102 introduces significant changes to revenue recognition for games studios, with new requirements around performance obligations, end‑customer identification and contract analysis. Here’s what the industry needs to know.
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