The DSA Prospect Blog

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Understanding the New FRS 102 Leasing Rules: What They Mean for Your Business

Understanding the New FRS 102 Leasing Rules: What They Mean for Your Business

For financial periods starting on or after 1 January 2026, lease accounting has undergone its most significant shift in years. What was once hidden in the background has moved front and centre onto your balance sheet and, as we move through the first quarter of the year, millions of UK businesses are seeing the effects of this transition for the first time.

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Inheritance Tax: Who, What, When and How to Plan Ahead

Inheritance Tax: Who, What, When and How to Plan Ahead

Building a comfortable future for your family takes hard work and dedication. So, the thought of Inheritance Tax potentially impacting the legacy you want to leave can be worrisome. To make sure all your effort pays off, it's worth taking a moment to understand how this tax works and how it might affect what you're building.

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