As of 1 January 2026, significant changes to FRS 102 came into effect marking the biggest update to UK GAAP in more than a decade.

But what does this actually mean for your bottom line and your reporting process?

The revisions aim to enhance the quality and consistency of UK financial reporting by aligning key areas – notably revenue, leases, and small entity disclosures – more closely with IFRS.

In our first episode of the year, co-hosts Tom Alun-Jones and Zoe Thomas are joined by Technical and Training Partner, Anna Hicks, to discuss what the new rules mean in practice, including:

• The purpose of the changes and understanding the regulator’s move toward global alignment.
• The areas of financial reporting most affected,
• The industries likely to feel the impact, and
• Practical steps to support year end reporting under the new rules.

Whether you're a CFO, an auditor, or a business owner, this episode is a must listen to ensure you aren't just reacting to the changes, but staying ahead of them.

Here are some useful articles for a deeper dive:

• FRS 102 changes
• The latest ECCTA accounts reform: what you need to know
• Changes to UK GAAP – how they might affect your business
• Company size thresholds: expected increases and potential impacts on your business

For more Business Talks Podcasts, head to: www.saffery.com/insights/podcasts/

Saffery official website

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Email: info@saffery.com

We unpack how the Autumn Budget changes investment reliefs, hiring costs and compliance, trading a single headline for many smaller moves with real cash impacts. We share clear actions for capital allowances, EMI and EIS/VCT use, transfer pricing readiness and payroll risk.

In this Business Talks podcast episode, Tom Alun-Jones, Zoe Thomas, and Adam Kay break down what these changes mean for UK businesses and share practical insights. They discuss:

• Capital allowances changes – including the new 40% first-year allowance and why timing matters,
• Employee incentives – updates to EMI and EIS/VCT schemes,
• Compliance reforms – from transfer pricing simplification to ICTS reporting, and
• Corporate Interest Restriction (CIR) simplification – what’s changing and the new penalty to watch out for.

Additionally, don’t miss our full Budget analysis which is available on our website.

For more Business Talks Podcasts, head to: www.saffery.com/insights/podcasts/

Saffery official website

• Visit saffery.com

Follow Saffery online

• LinkedIn: https://www.linkedin.com/company/saffery
• Instagram: https://www.instagram.com/saffery_uk/

Email: info@saffery.com

In this episode of Business Talks, our new hosts, Tom Alun-Jones and Zoe Thomas sit down with tax director Victoria Baguley-Wood to unpack the Register of Overseas Entities (ROE), which is a key legal requirement for overseas entities owning UK property.

Victoria breaks down what the legislation covers, the risks of non-compliance, and the privacy challenges property owners face. Tom and Zoe also share how Saffery helps clients navigate the process with a full-service ROE solution, from verification through to annual filings.

In this episode, you’ll learn:

• What the ROE is and who it applies to
• How to avoid fines of up to £50,000 per property
• What trust structures mean for your reporting
• Why Saffery is among the few firms offering complete ROE support

Whether you're buying, selling, or holding UK property through an overseas entity, this episode is essential listening.

For more Business Talks Podcasts, head to: www.saffery.com/insights/podcasts/

Saffery official website

• Visit saffery.com

Follow Saffery online

• LinkedIn: https://www.linkedin.com/company/saffery
• Instagram: https://www.instagram.com/saffery_uk/

Email: info@saffery.com