Briefing note Apprenticeship Levy

From 6 April 2017, the Government is introducing the Apprenticeship Levy (‘AL’).

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Cherry Reynard
Published: 06 Apr 2017 Updated: 13 Jun 2022

IFRS 16 is fully effective for accounting periods beginning on or after 1 January 2019 and brings about significant changes for lessee accounting.

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By necessity, this briefing can only provide a short overview and it is essential to seek professional advice before applying the contents of this article. This briefing does not constitute advice nor a recommendation relating to the acquisition or disposal of investments. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this publication. Details correct at time of writing.


This article was previously published on Smith & Williamson prior to the launch of Evelyn Partners.