R&D tax credits for SMEs can still be a meaningful cash flow lever, but they no longer reward loose narratives and rough cost estimates. A Finance Director in a £1 million to £15 million turnover business balances product investment, margin pressure, headcount decisions, and Corporation Tax. In that setting, R&D
A finance director reviews a customer contract that looks commercially sound, but the accounting treatment no longer feels straightforward. There is a set-up phase, a support element, a pricing clause that depends on delivery milestones, and a renewal option that sales expects to convert. Under the frs 102 changes, that
A target business lands on the desk at exactly the wrong moment. The strategic fit is obvious, the owner is open to a sale, and the numbers look promising. Then the main question arrives. Can the buyer finance the deal without choking cash flow six months later? That is where
A Finance Director is ready to appoint a new board member, tidy up the group structure, and get the next filing over the line. The paperwork is routine. The timeline is tight. Then the process hits a new constraint. The filing route the business has always used is changing, and
