The bankruptcy of Boris Becker – what can we learn?


In a recent high profile bankruptcy case, the well-known tennis player Boris Becker has been sentenced to two and a half years in prison, following his convictions under the Insolvency Act 1986 (IA86). Mr Becker was made bankrupt in 2017 after the presentation of a petition from one of his creditors, a bank, for c.…


Investors pay zero VAT on property transfer and less stamp duty


The VAT-efficient transfer of investment properties, either a single tenanted building or a property portfolio, can be complex and involved. If structured correctly, the arrangement can remove VAT from the selling/purchase price and reduce stamp duty land tax (SDLT) liabilities. This arrangement is known as the transfer of a going concern (TOGC). Several conditions need…


Investment in digital technology likely to be at the forefront of business survival in 2022


90% of respondents to Moore UK’s recent survey of owner-managed businesses said that investment in digital transformation is part of their strategy for the next two years. Businesses are still recovering from Coronavirus and facing rising costs, inflation, the effects of Brexit and the war in Ukraine. Could adopting new technology be key to survival?…


Winding up petitions – return to pre-Covid rules


The Corporate Insolvency and Governance Act 2020 (the Act), which became law on the 26 June 2020, imposed restrictions on creditors seeking to recover debts. On 31 March 2022, these restrictions ended and pre-Covid conditions resumed.   What are the rules now? As a result of the Insolvency Service lifting the restrictions brought about by…


Recession in the UK – how can employers prepare?


Economists have been predicting a recession in the UK with an expectation there will be a major slowdown in the economy, with inflation set to rise above 10%. So, what does this mean for employers? Unfortunately, often salary cuts, redundancies, pay freezes and recruitment freezes, usually with manufacturing and retail feeling the pinch before other…


Owners of UK real estate via non-UK entity – beware of new legislation


If you own UK real estate via a non-UK entity or are considering investing in UK real estate, you need to know the new legislation. Non-UK entities owning UK real estate will be required to lodge information about their beneficial owners on a new register called the register of overseas entities. The register is managed…


The fraud expectation gap


Is an audit designed to detect fraud? Yes and no. Is it an auditor’s responsibility to detect fraud? Also, yes and no. When it comes to detecting fraud, there has long been an expectation gap between what the public expect an auditor to achieve and what an auditor can actually achieve. The frequency with which…


Individual savings accounts – which approach is best?


If you want to save a bit more for the future, depending on your objectives, your first step should be looking to invest in an individual savings account (ISA). You can invest a lump sum, or make regular contributions over the course of the tax year, or a combination of both, up to your annual…


Martech mania – getting deal-ready


The global martech sector is growing and looks set to take the investment world by storm. According to, there are now just shy of 10,000 martech solutions[i] to choose from. This represents an increase of some 6,000% in a decade. IT vendors and agencies need to get their ducks in a row now to…


大华国际英国会计师事务所迁至全新办公地点 竭诚助力客户实现愿景、蓬勃发展


历史 大华国际英国会计师事务所(Moore Kingston Smith)是英国第十三大会计和审计公司,90多年来始终致力于帮助客户拓展业务。 摩尔全球网络(Moore Global Network)是全球主要的会计和咨询网络之一。Moore Kingston Smith作为摩尔全球网络的一部分,已经与112个国家、600个地点的会计师事务所建立了联系。我们与摩尔全球旗下的中国成员事务所、中国四大会计师事务所之一的大华会计师事务所密切合作,支持中国企业在英国开拓市场,也支持英国企业在中国拓展业务。 Moore Kingston Smith早在十多年前就开始与中国企业合作。我们以合伙人对接客户的方式,加上精通双语的国际业务拓展专家的支持,为中国企业提供综合服务。在这一成功的基础上,我们的中国业务部如今为众多中国企业的国际运营提供建议和帮助。 未来发展 在5月30日,Moore Kingston Smith将搬至伦敦金融城利物浦街的一栋新办公大楼,作为我们在伦敦的办公地点。Moore Kingston Smith的新办公地点意味着我们的成长,我们将更好地支持我们员工的工作,在疫情后时代继续为客户提供高质量的服务。 新办公地点是我们发展战略的一部分,着重为客户和员工提供优质和个性化的体验。专为混合工作方式打造的一系列协作空间和视听优化会议室,为今后的蓬勃发展打下基础。 交通便利 Moore Kingston Smith的新办公地点位于9 Appold。这里属于伦敦金融城内的Broadgate Quarter综合建筑群的一部分,地处伦敦的主要文化和商业区十字路口,周边区域繁华兴旺。这里靠近伊丽莎白线的利物浦街站,附近有七个车站方便通勤和出行,也将Moore Kingston Smith的其它六个办公地点更好地衔接起来。 Liverpool Street(利物浦街) – 3分钟 Moorgate(沼泽门) – 7分钟 Shoreditch High Street(肖迪奇高街) – 7分钟 Old Street(老街) – 11分钟 Bank(银行) – 12分钟 Aldgate East(奥德门东) – 15分钟 Aldgate(奥德门) – 16分钟 工作协作 我们采取混合工作方式,强调为客户和所有人提供以人为本的高质量体验。因此,我们使用工作空间的方式也为适应客户和员工在新时代采取的新工作方式而改变。…