The Financial Reporting Council (FRC) has amended FRS 102, effective from 1 January 2026 (early adoption from 2025), aligning lease accounting more closely with IFRS 16. Entities must now capitalise most leases, recognising a right-of-use asset and lease liability on the balance sheet. Find out more...
Shaw Gibbs is delighted to announce the appointment of Emma Coughlan as VAT Partner, further strengthening the top 40 firms’ tax advisory offering. Emma joins the firm with over 17 years of experience in indirect tax, having held senior roles at Big 4 firms Deloitte and EY. Her specialist knowledge spans professional practices, retail, and land/property,
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Jo Gibbons
Partner
Tim Smith
