Rules in practice
Tax and accounting changes considered in the context of real processes, records and imperfect information.
Professional · UK accounting, tax & technology
Practical writing on UK accounting, tax and technology, with attention to the systems behind the numbers and the professional judgement that still matters.

A clear point of view
This section is written from practical experience across accounting, finance and tax in the UK, principally involving owner-managed and smaller businesses.
The emphasis is not on publishing a career history. It is on explaining useful subjects clearly: changes in tax, the practical behaviour of accounting software, productive integrations and the point at which a simple process becomes more complicated in real life.
Curiosity is useful only when it is paired with verification, context and professional judgement.
What belongs here
Clear explanations shaped by how work actually happens.
Tax and accounting changes considered in the context of real processes, records and imperfect information.
How tools connect, where information moves and what still needs a person to check it.
What software can accelerate, what still needs review and when human context must lead.
Subjects in view
Important information
The accounting, tax and technology material on The Perry is personal commentary and general information only. It is not accounting, tax, legal, investment or other professional advice, and it does not take account of any reader’s circumstances. Check current official guidance and obtain advice from an appropriately qualified professional before acting.
Featured reading
Two current pieces, followed by the complete Professional archive.
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Routine processing will contract, but accountability, judgement, client communication and control design will become more valuable. The job changes; the professional obligation remains.
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Before putting client information into an AI tool, accountants should know what leaves their systems, why it is processed, where it goes and who remains accountable.
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AI & Business brings together the focused guides, governance questions and implementation resources, while Professional remains the wider accounting, tax and technology publication.