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- Gender Pay Gap Reporting in Ireland: Preparing for 2026
Gender pay gap reporting in Ireland is entering a new phase. The public side of Ireland’s Gender Pay Gap Portal launched earlier in 2026, making it easier for employees, customers and the wider public to view and compare gender pay gap reports across different sectors, organisation sizes and reporting years. For employers, this brings greater visibility to gender pay gap reporting and makes preparation for the 2026 reporting cycle increasingly important. A more transparent reporting environment The Gender Pay Gap Portal provides a central location for published gender pay gap information. This increased transparency means an organisation’s reporting can now be viewed alongside other employers within its sector or of a similar size. As a result, gender pay gap reporting is becoming more than an annual compliance exercise. The information published can also contribute to how employees, potential recruits and other stakeholders understand an organisation’s approach to pay and workplace equality. Changes ahead for 2026 Uploading gender pay gap reports to the portal was voluntary during the 2025 reporting cycle. From the 2026 reporting cycle, however, submission through the portal will become a legislative requirement for organisations within the scope of the reporting rules, however, employers with over 50 employees will be legally obligated to report their gender pay gap information to the Gender Pay Gap Portal. Employers should therefore make sure they understand their reporting responsibilities, are registered on the portal and have the right information and processes in place ahead of the next reporting deadline. Getting your data in order Accurate reporting depends on accurate underlying information. For employers, this means ensuring payroll, employee and remuneration data is complete, consistent and readily available when the reporting process begins. Preparing early can help organisations identify gaps in their data, understand any pay differences that emerge and avoid unnecessary pressure as reporting deadlines approach. It also provides an opportunity to review internal processes and make sure the information being reported accurately reflects the organisation. Looking beyond compliance Greater public access to gender pay gap information is part of a wider move towards increased pay transparency. For businesses, this makes it increasingly important to understand not only what information must be reported, but what that information may communicate to employees, candidates and other stakeholders. A proactive approach can help organisations prepare for future requirements while strengthening confidence in their payroll and reporting processes. How we can help At UHY Farrelly Dawe White, we work with businesses to support accurate, reliable payroll processes and help employers manage their ongoing reporting obligations. If you would like to discuss your payroll processes or how your organisation can prepare its data for upcoming reporting requirements, speak to our team.
- Selling smarter - UHY Global Issue 22
Bricks and mortar retail appeared to be in terminal decline, the victim of e-commerce convenience and Covid lockdowns. But forward-thinking brands are fighting back by embracing digitalisation and curating experiences. Gymshark started as an online only retailer, based out of a garage in Birmingham, UK in 2012. A decade or so later, the activewear brand boasts physical retail locations in London, Manchester and New York, with more openings planned. It still makes most of its sales online, but Gymshark now sees competitive advantage in opening bricks and mortar spaces as immersive marketing assets and places to try and buy. The ‘clicks-to-bricks’ trend has gained momentum in recent years. Retailers that reduced their physical footprint in the wake of the pandemic are opening stores again in select locations. Brands that started life online are using physical shops to drive loyalty and cement their appeal. Even online retail giant Amazon now operates a number of physical grocery chains and stores. Alibaba, China’s dominant e-commerce platform, has expanded into hundreds of physical retail outlets in its home country. As online markets become saturated, physical retail is getting a much-needed boost – but only in some markets and some locations. Global high streets are still littered with shuttered stores that no longer attract enough footfall to keep cash registers ringing. In the rest of this article, we will explore the new age of bricks and mortar retail and explain why it is not simply a return to the way things were. Read the full article in UHY Global Issue 22 to explore how retailers are rethinking physical stores and creating new opportunities through digitalisation and customer experience.
- Reliefs for Retiring Shareholders Considering Liquidation
Are you facing tough decisions about the future of your business, whilst trying to plan for a peaceful and happy retirement? As clients approach retirement and begin planning for the future of their business, they have many questions about the options available to them that will allow them exit from their company whilst unlocking its value in a tax efficient way. Liquidation can often present as a strategic option—especially when there’s no successor or potential buyer in place. This option requires careful navigation of the liquidation process, particularly when it comes to Capital Gains Tax reliefs. In this blog, will explore the key reliefs available to retiring shareholders, which we discuss with clients when guiding them through a liquidation. Tax Considerations When a company is liquidated, the distribution of assets or cash to shareholders is treated as a disposal or part disposal of the shareholder’s shares, which are considered chargeable assets for Irish Capital Gains Tax (“CGT”) purposes. This distribution is classified as a capital distribution, meaning Irish CGT may apply if the proceeds received from the disposal exceed the base cost of the shares. In such cases, two key Irish tax reliefs can help reduce the Irish CGT liability: Revised Entrepreneurial Relief; and Retirement Relief. These reliefs are particularly relevant in liquidation scenarios, offering shareholders potential tax savings when winding down the company and distributing its assets. Revised Entrepreneur Relief A common question is whether Entrepreneurial Relief applies during a company liquidation, a scenario not explicitly covered in Irish tax legislation. Generally, capital distributions made to shareholders during liquidation do not qualify for relief, as the company is typically not considered a “qualifying business” at the point of liquidation. Even when a liquidator is appointed, the company may not be actively trading or may have significantly reduced its operations. However, Irish Revenue offers a limited concession in its CGT Tax and Duty Manual. They state that relief can apply if the company was conducting a qualifying business until the liquidator’s appointment and if the liquidation is completed within a reasonable timeframe. Specifically, if the liquidation is finalised within two years of the liquidator’s appointment and the company was still trading up to the point of the liquidator being appointed, relief may be available, provided all other conditions are met. Notably, this concession does not apply to holding companies, as they do not operate a qualifying business before liquidation. Retirement Relief There are two types of Retirement Relief, depending on whether you dispose of your business or farm to your child or someone outside your family (such as a liquidation). Normally for the relief to apply your company must be a trading company. However, Section 598(7) of the Taxes Consolidation Act 1997 (“TCA 1997”) specifically provides for Retirement Relief to apply in the case of a liquidation. The following conditions must be met to qualify: The disposal must be made by an individual, not by a company. The disposal must involve qualifying assets, such as business assets or shares in a family company. The qualifying assets must have been held for at least 10 years immediately before the disposal. The individual must be aged 55 or older, with relief reduced if they are over 70. In the case of family company shares, the individual must have served as a working director for at least 10 years, with at least 5 years in a full-time capacity. Relief may apply to holding companies in certain circumstances unlike entrepreneurial relief above. In the event a company’s liquidation distribution consists solely of assets, without any cash or if the proceeds exceed €1 million, Retirement Relief and marginal Retirement Relief may not apply. The appointment date of the liquidator is often considered the effective date for the disposal of chargeable business assets, meaning any assets held on that date will be included in the disposal. Revenue provides a concession, however, allowing assets sold within six months of the date of the liquidator’s appointment to be included in the calculation of chargeable business assets. This applies to both business and non-business assets. However, since this is only a concession, it’s important to handle these situations with caution. At UHY FDW, we offer expert guidance on the tax implications and planning strategies for company liquidations. With a deep understanding of the tax considerations during liquidation, and many years of experience providing these services, we are well-positioned to ensure the process runs smoothly and efficiently. It can take time to implement an exit strategy such as a liquidation but with proper planning, a liquidation can be structured and timed to maximise tax efficiency. If you need support with planning your retirement, our team is ready to assist, contact us today to find out more!
- UHY Global 22 - Outsourcing Success
Outsourcing key financial and administrative functions remains a popular operational model, especially for cross-border business. So how do you find the right provider for your needs? According to recent research, the global outsourcing market exceeded USD 525 billion in 2025 and continues to grow at around 8 or 9% every year. In a separate study, more than half of businesses in the UK (57%) said they planned to increase the number of services outsourced to third party providers. Outsourcing is growing but it is also changing. Businesses are moving away from a purely transactional model of outsourcing and towards a more holistic approach. Providers are increasingly seen as partners and advisors rather than vendors. In the best examples, outsourced teams are barely distinguishable from in-house colleagues. In addition, outsourcers are embracing the latest innovations (like AI) and offering it as part of a complete package that combines cutting edge technology and human intelligence. The evolution of third party corporate service provision comes at an interesting time. Some multinational businesses are taking services back in-house and hosting a range of back-office functions in purpose built global service centres (GSCs). These modern units tend to be in markets where office space, digital infrastructure and skilled talent is both plentiful and relatively cheap. Read the full article here! Sources Sources The 2026 Outsourcing Industry Report, published May 2026. Parseq, Businesses to boost back-office outsourcing by £3bn in 2025, published 2024. UHY Contributors Franklin BendoraytesUHY Bendoraytes & Cia, Auditores Independentes, Brazil Michael Coughtrey, UHY Haines Norton, Australia
- Payroll Compliance: Small Details That Matter
Payroll is one of the most important functions in any business. Employees expect to be paid accurately and on time, while employers must meet an increasing range of legal, tax and reporting obligations. When payroll runs smoothly, it often goes unnoticed. But even small errors can lead to compliance issues, employee concerns and unnecessary administrative challenges. As payroll requirements continue to evolve, businesses need confidence that their processes are accurate, up to date and fully compliant. More Than Just Paying Employees Payroll compliance involves much more than calculating wages. Businesses must ensure accurate tax deductions, Universal Social Charge (USC), Pay Related Social Insurance (PRSI), pension contributions and statutory payments. They must also meet Revenue reporting requirements and maintain accurate records. With ongoing legislative changes and increasing reporting obligations, payroll has become a critical compliance function that requires careful attention and oversight. Common Payroll Challenges Even well-managed businesses can encounter payroll issues from time to time. Some of the most common challenges include: Incorrect tax, USC or PRSI deductions Employee records that have not been updated Errors in pension calculations or contributions Incorrect treatment of benefits and expenses Missed Revenue reporting deadlines Inaccurate statutory sick pay, maternity or paternity payments Payroll processes that have not kept pace with legislative changes In many cases, these issues arise from small oversights that can easily be missed during busy periods. The Impact of Payroll Errors Payroll errors can affect more than compliance. Employees rely on accurate pay and timely payments. Mistakes can impact trust, create additional administration and take valuable time away from other business priorities. Where issues remain unresolved, businesses may also face penalties, backdated corrections and increased scrutiny from regulatory bodies. Staying Ahead of Compliance Requirements A proactive approach to payroll can help reduce risk and improve efficiency. Regular payroll reviews, clear processes and staying informed about legislative changes can help businesses identify potential issues before they become larger problems. Strong record-keeping and ongoing monitoring also provide greater confidence that payroll obligations are being met correctly. How We Can Help At UHY FDW, we support businesses with payroll services that are accurate, compliant and tailored to their needs. Our team helps clients manage payroll obligations, keep pace with changing requirements and reduce the risk of costly errors. Whether you manage payroll in-house or require additional support, we can help ensure your payroll processes remain efficient, compliant and fit for the future. For more information, click here to view our Payroll information brochure! Speak to our team today to discuss how we can support your payroll requirements and help you stay focused on running your business.
- Internal Audit for Credit Unions
Financial institutions, including Credit Unions, operate in a highly regulated environment, where strong governance, effective controls and clear oversight are essential. As regulatory expectations continue to develop, organisations need confidence that their internal processes are working effectively and that risks are being identified early. That is where internal audit can add real value. Independent assurance where it matters At UHY Farrelly Dawe White, we support financial institutions with internal audit services tailored to their organisation, risk profile and regulatory environment. Our team provides an independent review of key controls and processes, helping boards and senior management identify weaknesses, strengthen governance and make informed decisions. Our internal audit work can cover areas including: Governance and board oversight Risk management frameworks Regulatory compliance Financial controls and reporting Lending and credit processes Anti-money laundering controls Information technology and cybersecurity Outsourcing and operational resilience We focus our work on the areas that present the greatest risk and provide clear, practical recommendations that management can act on. A practical approach to stronger controls We work with you to understand how your organisation operates, assess whether existing controls remain effective and highlight where improvements can strengthen your overall risk framework. Our reporting gives boards and management clear visibility over findings, priorities and agreed actions, helping to support stronger oversight and continuous improvement. Supporting your Credit Union Whether you need a fully outsourced internal audit function, additional support for your existing team or an independent review of a specific area, we can tailor our approach to your requirements. With experience supporting regulated organisations, we understand the importance of combining technical expertise with practical, proportionate advice. If you are reviewing your internal audit arrangements or looking to strengthen your governance and controls, speak to our team about how we can support your financial institution.
- Intra-Group Asset Transfers: Why Planning Ahead of the Transaction Matters
Many Irish groups move assets between related companies as they grow, reorganise, prepare for investment, separate business lines, refinance or plan for succession. To business owners, these transfers can feel like straightforward internal changes: the asset remains within the wider group and the commercial purpose may be clear. However, a transaction that appears simple commercially can create complex tax consequences. A single intra-group transfer may need to be considered across Capital Gains Tax, Stamp Duty, VAT and Corporation Tax. The correct treatment will depend on the asset involved, the relationship between the companies, their tax residence, how the transfer is documented and what the group intends to do next. The most common difficulty is timing. Reliefs may be available, but they often come with strict conditions, filing requirements and clawback provisions. If the tax review starts only after the asset has moved, the group may have fewer options and may already have missed the opportunity to structure, document or file the transaction in the most efficient way. Consider a mid sized trading group that transfers a warehouse from one group company to another as part of an internal reorganisation. If the transfer is implemented before the Stamp Duty, VAT on property and CGT position is considered, the group could face unexpected tax costs or find that the return position does not match the intended commercial outcome. Early advice gives the group time to confirm whether reliefs are available, whether elections are required and whether any future clawback risk needs to be managed. Capital Gains Tax Section 617 of the Taxes Consolidation Act 1997 (“TCA 1997”) may apply to certain transfers of chargeable assets between companies that form part of the same CGT group, subject to detailed conditions and exclusions. Trading stock is not dealt with under this regime and needs to be considered separately. Where the conditions are satisfied, the transfer is generally treated as taking place at a value that gives rise to neither a gain nor a loss for the transferring company. This usually defers the gain rather than eliminating it permanently. The group relationship, tax residence of the companies, type of asset and any planned future movement of the companies should all be reviewed before relying on the relief. Particular care is needed where the group structure includes non-Irish companies or where a future sale of a subsidiary is already being considered. The clawback rules are also important. Where the transferee company leaves the group within ten years while retaining the asset, a deemed chargeable gain can arise under section 623 TCA 1997, unless an exception applies. This can turn what appeared to be a tax-neutral internal transfer into a real tax cost at a later date. The transaction should also be reflected consistently in the relevant Corporation Tax returns, financial records and supporting documentation. Stamp Duty The first step is to establish whether the asset, and the instrument used to transfer it, falls within the scope of Stamp Duty. The fact that a transfer takes place within a group does not, by itself, make it exempt. Where Stamp Duty applies, relief may be available. For example, section 79 of the Stamp Duties Consolidation Act 1999 can provide associated companies relief for certain transfers between qualifying bodies corporate. The relief has detailed conditions relating to the level of association between the companies, beneficial ownership and the nature of the transaction. There are also clawback rules. A clawback may arise if the required association between the companies ends within the relevant period, although specific exceptions can apply depending on the facts. Other reliefs or exemptions may be relevant depending on the asset being transferred. These can include provisions for certain stocks or marketable securities and qualifying intellectual property. Each relief has its own scope and conditions, so the analysis should be matched carefully to the specific transaction. Where a Stamp Duty return and relief claim are required, they must be completed correctly and filed on time. Poor sequencing can result in avoidable cost, penalties or uncertainty. VAT VAT treatment is highly dependent on what is being transferred and how the transaction is structured. The existence of a VAT group does not remove the need for a full review. Special care is required where immovable property is involved, as VAT grouping does not necessarily eliminate all VAT consequences connected with property transactions and Capital Goods Scheme adjustments. The transfer of business provisions in sections 20(2)(c) and 26 of the Value-Added Tax Consolidation Act 2010 (“VATCA10”) may apply where all or part of a business is transferred and the assets form an undertaking capable of operating independently. Connected goodwill and other intangible assets may also fall within these provisions where the statutory conditions are met. Where the conditions are satisfied, the transaction is generally treated as outside the scope of VAT and VAT should not normally be charged. This point is important because VAT charged incorrectly on a qualifying transfer may not be deductible by the purchaser. A transaction will not qualify simply because the parties describe it as a business transfer. The assets transferred, the operational reality and the wider commercial arrangements must support that treatment. Where real property is involved, the VAT on property rules and any Capital Goods Scheme implications should be reviewed before the transfer takes place. Corporation Tax The wider Corporation Tax position will depend on the assets being moved, whether the transfer involves all or part of a trade and how the transaction is reflected in the accounts and tax returns. Area to Review Why it Matters Trade cessation or succession Establish whether a trade is ending, moving or continuing, and how this affects losses carried forward and future profit streams. Capital allowances Transfers of plant, machinery or other qualifying assets may create balancing allowances or balancing charges. In certain common-control cases, a joint election may be available to transfer assets at tax written-down value. Trading stock Market value rules may apply, although an alternative election may be available in certain circumstances. The correct treatment should be established for both companies. Connected-party rules and transfer pricing Transfer values, distribution issues and arm’s length pricing should be reviewed, particularly for larger groups, cross-border structures or transactions involving material values. Documentation and filing Agreements, board minutes, valuations, elections, accounting entries and Corporation Tax returns should tell the same story and support the intended tax treatment. Look Beyond the Asset Transfer Asset transfers are only one form of intra-group activity. Intercompany loans, balances written off, cost recharges, asset rental arrangements and movements of funds can each create separate tax considerations. For larger Irish and international groups, additional issues may also arise, including transfer pricing documentation, interest limitation rules, cross-border withholding tax, deferred tax accounting and, for very large groups, Pillar Two considerations. These points do not arise in every case, but they should be considered at the planning stage where relevant. A regular review of intra-group activity can help identify filing requirements, inconsistent treatment or potential exposures before they become more difficult to resolve. Plan First. Transfer Second. Intra-group transfers are often undertaken for sound commercial reasons. However, they can create tax consequences across several tax heads and may also carry clawback risks that only become relevant years later. Early tax review gives the group time to confirm which reliefs are available, identify any elections or filings required, understand the VAT and Stamp Duty position, consider future exit plans and ensure that the accounting and tax filings support the intended outcome. For business owners and finance teams, the practical message is simple: the tax analysis should happen before the asset moves, not after. Where a group is considering a restructuring, asset transfer or wider reorganisation, advice at the planning stage is usually significantly more valuable than trying to correct issues retrospectively. If your group is planning an asset transfer or restructuring, or has recent intra-group activity that has not yet been reviewed, our Tax Team can assess the position across the relevant tax heads and help you move forward with confidence. Speak to the UHY FDW team before the move is made. Disclaimer: This article is for general information only and does not constitute tax or legal advice. The appropriate treatment will depend on the facts and circumstances of each transaction. Specific advice should be obtained before implementing any transaction.
- Changes to Directors, Secretaries and Shareholders: What Businesses Need to Know
Businesses rarely stand still. Directors join or leave, company secretaries change and new shareholders may come on board as a company grows. These changes also create important company secretarial, record-keeping and filing obligations. Managing these requirements at the right time helps keep your company records accurate, reduces the risk of missed deadlines (and any regulatory repercussions) and avoids complications during an audit, investment, restructuring or sale. Changes to directors and company secretaries The Companies Registration Office (“CRO”) must be notified, within the required timeframe, when a director or company secretary: Is appointed Resigns, is removed or otherwise ceases to hold office Changes their name Changes their residential address, or Updates other particulars held by the CRO. In general, changes involving directors and company secretaries must be notified within 14 days of the change taking place. Failure to notify the CRO within the appropriate timeline can constitute a Class 3 offence under the Companies Act, 2014. Before making a change, companies should also consider whether their proposed officer structure will continue to meet the relevant legal requirements. All Irish company types, other than a private company limited by shares, must have at least two directors. A private company limited by shares may operate with one director, but that individual cannot also act as the company secretary. Every company must have a secretary. When a company secretary steps down, a suitable replacement needs to be appointed. The appropriate approvals and supporting records should also be prepared. This may include board minutes or resolutions, letters of appointment or resignation, statutory declarations, and updates to the company’s statutory registers. Keeping company addresses accurate A company must maintain a registered office in Ireland and ensure that the address recorded with the CRO remains accurate. A change to the company’s registered office must generally be notified within 14 days. Important correspondence and legal notices may be sent to the registered office. An outdated address could mean the company misses time-sensitive information, including notices relating to possible strike-off. Changes to the personal details of a director or company secretary may also need to be notified. Companies should therefore let their company secretarial adviser know promptly when an officer changes their name, residential address or other registered information so that these changes can be reflected with the CRO. Share transfers A share transfer takes place when existing shares move from one shareholder to another. While a transfer is not generally notified to the CRO at the time it occurs, it must be properly documented, recorded in the company’s statutory registers and reflected in the company’s next annual return. The company’s constitution and any shareholders’ agreement should be reviewed before the transfer proceeds. These documents may contain restrictions, approval requirements or rights that affect the proposed transaction. A share transfer can also require updates to the register of members, the issue of replacement share certificates, Stamp Duty considerations and changes to the company’s beneficial ownership information. The precise requirements will depend on the company’s constitution, any shareholders’ agreement and the circumstances surrounding the transfer. Where these areas are not considered at the outset, inconsistencies can arise between the legal ownership of the shares, the company’s internal records and the information reported in future statutory filings. Issuing new shares Issuing new shares is different from transferring existing shares. A new share issue increases the company’s issued share capital and may change the ownership or voting balance between shareholders. The company must notify the CRO of a share allotment within 30 days of the allotment taking place. Before issuing new shares, the company should consider the authority and approvals required, the rights attached to these new shares and the potential impact on the existing ownership and voting structure. Additional resolutions, filings or changes to the company’s constitution may also be required depending on the nature of the transaction. Once the allotment has been completed, the company’s statutory registers, share capital records, minutes and share certificates should be updated to reflect the change. Seeking advice at an early stage can help identify the relevant requirements and ensure the transaction is structured and documented correctly. Beneficial ownership information A change in a company’s shareholding can also impact its beneficial ownership position. A beneficial owner is the individual who ultimately owns or controls the company, whether through direct share ownership, ownership through other entities, voting rights, or other means of exercising control. The legal shareholder recorded in the company’s register of members is not always the same as the ultimate beneficial owner. In some cases, shares may be held on behalf of another individual or via corporate structure, meaning that the person with ultimate ownership or control may not be immediately apparent from the company’s official share register. Companies must maintain an internal register of their beneficial owners. When the information in that register changes, the central Register of Beneficial Ownership (“RBO”) must be updated within 14 days of the change being notified to the company secretary. This may include: Adding a new beneficial owner Removing an existing beneficial owner Recording a change in ownership or control Updating a beneficial owner’s particulars Companies should review their beneficial ownership position whenever shares are issued or transferred, or where there is a wider change in how the company is owned or controlled. Accurate records protect your business Statutory filings are an important part of implementing a company change, but are only one aspect of maintaining accurate records. The company’s internal records should be consistent with the information held by the CRO and the RBO, including its statutory registers, board minutes, resolutions, share certificates and annual returns. Maintaining accurate and up-to-date records helps ensure that the company has a clear and reliable audit trail of key decisions and changes. While gaps or inconsistencies may not be immediately obvious, they can often emerge during significant business events, such as audits, financing transactions, corporate restructurings, due diligence exercises, or preparing for sale. Addressing such inconsistencies can be time consuming, costly, and more complex than ensuring records are updated correctly when the change occurs. Keeping all statutory filings and internal records aligned helps reduce risk, supports good corporate practice, and ensures the company is prepared for future transactions and regulatory requirements. Support when your company changes Changes to directors, shareholders, share capital or registered details can bring a number of compliance and record-keeping requirements. Getting the right support at an early stage can make the process more straightforward and help ensure that company records remain accurate and up to date. Our Corporate Compliance team can support you with: Director and company secretary changes Registered office and company detail updates Share transfers and allotments Statutory registers and company records Beneficial ownership updates Board and shareholder resolutions Annual returns and ongoing company compliance Planning a change to your company structure or registered details? Speak with our Corporate Compliance team. We’ll help you understand the requirements and keep your company records on track. This article provides general information only and does not constitute legal or tax advice. Requirements may vary depending on the company, its constitution and the circumstances of the proposed change.
- UHY Global Issue 22: Ideas, insight and 40 years of connection
UHY Global Issue 22 brings together fresh perspectives on the trends shaping businesses and markets around the world. Published during UHY’s 40th anniversary year, the latest edition explores everything from the revival of bricks-and-mortar retail to the real-world impact of artificial intelligence, alongside the opportunities emerging across some of Europe’s fastest-growing economies. The issue looks at how retailers are rethinking the role of physical stores, combining digital innovation with more engaging in-person experiences. It also takes a practical look at AI, examining where businesses are seeing genuine value, where expectations may have run ahead of reality and what organisations should consider as they invest in new technologies. Central and Eastern Europe is another major focus. Contributors from across the UHY network explore the investment, innovation and manufacturing growth driving momentum in the region, while highlighting the opportunities and challenges for businesses looking to expand. Issue 22 also explores international outsourcing and the importance of choosing the right partners when operating across borders, alongside insight into an increasingly complex global tax environment. As UHY celebrates 40 years, the publication reflects on the growth of a network that began with two firms in 1986 and has developed into more than 180 member firms worldwide. Readers can also discover the story behind Kyivstar’s historic Nasdaq listing, meet UHY ECA Group Poland Managing Partner Roman Seredyński and catch up on news from across the international network. Read UHY Global Issue 22 and explore the ideas, trends and opportunities shaping international business in 2026.
- How the UHY network adds value for our clients
Local knowledge, global perspective Business opportunities do not always stop at the border. Whether you are entering a new market, managing international tax requirements or coordinating operations across several countries, having the right support can make the process clearer. As an independent member of UHY International, we combine the personal service and local understanding of UHY FDW with access to a global network of specialists in audit, tax and advisory. Local insight, wherever you operate Every market has its own regulations, tax systems and ways of doing business. Through the UHY network, we can connect our clients with professionals who understand the local landscape and can offer practical, relevant advice. With 340 offices across 95 countries, the network gives our clients access to more than 10,000 professionals worldwide. This means our clients can draw on international experience while continuing to work with a team that understands their business and ambitions. A more connected experience Strong relationships between UHY member firms help us coordinate advice across borders. Our teams can share knowledge, communicate directly and work together to support each client’s wider objectives. For clients, this creates a more joined-up experience. It can reduce the time spent finding and briefing separate advisors while providing greater clarity across international projects. Broader expertise, personal support Being part of an international network expands the knowledge and resources available to our clients without changing the personal approach they value. You continue to receive accessible, partner-led support from people who know your business. When international expertise is needed, we can bring the right professionals into the conversation. Helping you move forward with confidence Our membership of UHY International allows us to support clients wherever their opportunities take them. By combining local relationships with global insight, we help businesses manage complexity, explore new possibilities and make informed decisions. To find out more about the UHY International network, Click here! If your business is considering an international opportunity or facing a cross-border challenge, speak with our team about how the UHY network can support your next step.










