Mark Lumsdon-Taylor, Global Executive Lead Development & Sustainability, at MHA plc stated: In Part 1 – Why South East Europe Is a key centre of food logistics, I argued that the economics of food are changing. Lowest cost still matters, but resilience, proximity and reliability increasingly have a value of their own. For me,…
The revised FRS 102 lease accounting rules will bring important changes for many leisure and hospitality businesses, particularly hotels, pubs, restaurants, visitor attractions and other operators with leased properties with the biggest impact being felt by operators with larger estates. Whether you operate hotels, pubs, restaurants or visitor attractions, it is likely property will represent…
Why environmental, social and governance issues now matter at farm, processor and board level Environmental, Social and Governance, widely referred to as ESG, provides a framework for understanding how sustainability-related matters affect a business and how its activities affect people and the environment. The environmental pillar covers areas such as climate change, energy, water, pollution,…
Revenue has adopted a more formal approach to enforcement of the reporting required under new Enhanced Reporting Requirement (ERR) legislation. Employers are now receiving Level 1 compliance intervention letters where ERR filings are missing, late or incomplete, and Revenue is using data analytics to cross-check submissions against payroll, VAT and corporation tax records. If you…
Cyprus – Two important transfer pricing developments effective from tax year 2026
