Larking Gowen Insights

Louise Dean and Lizzy Lloyd discuss the intricacies of the GP reimbursement scheme introduced in April 2020, exploring how practices can claim for additional capacity, the impact on funding, and practical tips for maximising benefits amidst the ongoing changes, and updates to the Statement of Financial Entitlements. GET IN TOUCH! If you have any questions about today's episode or would like us to...

Tourism Director Jo Burton and VAT Director Gilly McGill discuss the impact of the 2026 'Great British Summer Savings Scheme' on tourism businesses. Drawing on Jo's recent survey of our tourism and hospitality clients, they analyse the results and reflect on predictions from their previous podcast. They also explore future tax considerations for the sector and share their hopes for the government'...

Lease accounting is changing significantly under the revised FRS 102 and Charity SORP 2026. In this episode, Giles Kerkham and James Nichols explain what the changes mean for charities, including why many leases will now appear on the balance sheet and how this could affect reported assets, liabilities and expenditure. They also explore the practical issues charities need to consider, from identif...

In this episode, Giles Kerkham is joined by Chris Yeates to unpack the new revenue recognition requirements under SORP 2026. They explain the difference between exchange and non-exchange income, where charities may need to exercise judgement, and how the new five-step model could affect the timing of income recognition. They also discuss practical areas to review now, including contracts, membersh...

In this episode, Giles Kerkham is joined by Lee Robinson to explore the key changes affecting tier one charities with income below £500,000. They focus on what trustees need to know about the annual report, including impact reporting, reserves, future plans, volunteers and the importance of linking the narrative to the financial statements. They also discuss the new reporting requirements that sma...

Giles Kerkham and Emma Hayward explore the changes affecting tier two and tier three charities, with a particular focus on the trustees' annual report and the story charities tell through their financial reporting. They discuss impact reporting, reserves, risks, volunteers, financial performance and the need for stronger links between a charity's activities, its financial information and its plans...

Gilly McGill and Dominic Carter discuss forthcoming and potential changes to UK tax law, including VAT digitisation, capital good scheme thresholds, and proposed changes to company share buybacks, buyouts and demergers. They explore how these changes impact businesses, landowners, and advisors, providing insights into upcoming regulatory shifts. Sign up to our events newsletter here to find out mo...

Jamie Butcher chats to Louise Dean about the key considerations, financial implications, and legal aspects of becoming a GP partner. They explore the transition from salaried GP to partner, focusing on understanding practice finances, partnership agreements, premises, and decision-making processes. GET IN TOUCH! If you have any questions about today's episode or would like us to get in touch, emai...

In the first of three special episodes recorded live at the Tourism Business Survey seminar in May 2026, this episode explores the challenges and opportunities the UK tourism and hospitality sector faces as the Larking Gowen team reflect on 20 years of the survey and this years results. Plus we hear from industry expert, and the author of Stand Out Hospitality Cassie Davison, on what businesses sh...

In this episode, Jo Burton and Gilly McGill discuss the UK government's VAT changes under the Great British Summer Savings scheme, exploring how businesses in the tourism, hospitality, and leisure sectors can prepare and adapt to these new, but temporary regulations. Resources: UK Government VAT Policy Details Tourism Business Survey results 2026 GET IN TOUCH! If you have any questions about today...

Autumn Budget 2025 - Key Changes for Businesses Gllian McGill and Dominic Carter discuss the 2025 budget's impact on businesses, focusing on changes to employee ownership trusts and share-for-share exchanges. They explore the implications of new tax regulations, including the reduction of CGT exemptions for employee ownership trusts and the introduction of electronic invoicing. The conversation al...

Louise Dean and Jamie Butcher explore the complexities of expense claims for GPs, breaking down what can and cannot be claimed for tax purposes. They discuss key areas including taxable income, state pensions, home office costs, professional subscriptions, equipment purchases, motoring expenses, and the growing implications of owning electric vehicles. They highlight the importance of understandin...

Join Andrew Burwood from Larking Gowen and Rob Day from Mills and Reeve as they delve into the NHS 10-year plan and its implications for the future of healthcare. This episode covers key trends over the past decade, the challenges faced by GP practices, and the ambitious goals set out in the plan. Discover insights into the evolving landscape of primary care, the role of technology, and the potent...

In this episode, Laura is joined by VAT director Gillian McGill to discuss the complexities of VAT for the agricultural sector. They cover essential topics such as record keeping, tax points, cash vs. invoice accounting, VAT rates, exemptions, and common mistakes made by clients. Gilly emphasises the importance of good record-keeping and understanding the nuances of VAT regulations to ensure compl...

Land agents Brown&Co join Laura and Steve Rudd to explore the latest planning law reforms impacting farmers. Expert Emma Griffiths discusses the significant changes in permitted development rights, the introduction of the National Development Management Policies, and the implications of the Planning and Infrastructure Bill. Gain valuable insights into how these reforms are shaping rural developmen...

Laura is joined by partner Laurie Hill to discuss the various business structures used in farming, including sole traders, partnerships, and companies. They explore the implications of each structure on liability, tax, ownership, and control, as well as the importance of partnership agreements and succession planning. The discussion also touches on the impact of digital transformation in farming a...

The team are back with part two of their discussion on record keeping and accounting software and why its key for farmers to embrace. Join Laura, Amber, and Annabelle as they explore the diverse options available, from cloud-based solutions like Xero and QuickBooks to specialized tools like Farmplan. Discover how these platforms can streamline operations, enhance data accuracy, and support busines...

Laura and guest Amber-Rose Barrett take you behind the scenes of their experiences as accountants, focusing on the dynamics of client relationships. They reflect on the importance of communication and their proactive support for clients, as well as the evolving nature of their roles in the accounting field. They also address the challenges and opportunities presented by digital integration and suc...

Beyond the Barn, the Business of Farming . In this epiosode Laura is joined by digital experts Amber- Rose Barrett and Anabelle Smith to discuss the critical importance of accurate record keeping and data management in the farming and rural business sector. They explore the perspectives of clients, accountants, and HMRC on the necessity of maintaining precise records. Practical tips for clients on...

Beyond the Barn, the Business of Farming . This special farming mini-series is hosted by Laura Clayton, an assistant manager in the farms and rural business team, and in each episode Laura invites a different guest to share their expertise on various business topics affecting the farming and rural community. The series covers a range of subjects including tax, legal matters, succession, and inheri...

VAT Director Gillian McGill and Tax Partner Dominic Carter unpack the complexities of stamp duty land tax (SDLT), focusing on why this everyday tax can become unexpectedly complicated. They explore the different rates for residential and non-residential property, the additional dwelling surcharge, and how trusts, joint ownership, and corporate structures affect liability. With SDLT hitting headlin...

Beyond the Barn, the Business of Farming . This special farming mini-series is hosted by Laura Clayton, an assistant manager in the farms and rural business team, and in each episode Laura invites a different guest to share their expertise on various business topics affecting the farming and rural community. The series covers a range of subjects including tax, legal matters, succession, and inheri...

Beyond the Barn, the Business of Farming . This special farming mini-series is hosted by Laura Clayton, an assistant manager in the farms and rural business team, and in each episode Laura invites a different guest to share their expertise on various business topics affecting the farming and rural community. The series covers a range of subjects including tax, legal matters, succession, and inheri...

George Crowe and Abi Davis discuss NHS pensions, focusing on the remedial pension saving statements and the implications of the McCloud remedy. They explain who should receive these statements, the reasons behind receiving them, and how to interpret the information provided. They also covers the necessary actions to take after receiving a statement, including reporting tax charges and utilising th...

VAT Director Gillian McGill and Tax Partner Dominic Carter discuss the latest updates from HMRC focusing on corporation tax measures, transfer pricing, permanent establishment, diverted profits tax, payrolling benefits in kind, and the implications of changes to the capital goods scheme for VAT. They also touch on the future of electronic invoicing and the government's commitment to reducing paper...