Want to bookmark your favourite articles and stories to read or reference later? Start your Independent Premium subscription today. Subscribe `; document.body.appendChild(modal); modal.addEventListener(‘click’, () => { document.cookie=”mos-plan-select=; Max-Age=0; path=/; expires=Thu, 01 Jan 1970 00:00:00 UTC;”; }); modal.querySelector(‘.subscribe-link’)?.addEventListener(‘click’, (e) => { e.preventDefault(); document.cookie=”mos-plan-select=; Max-Age=0; path=/; expires=Thu, 01 Jan 1970 00:00:00 UTC;”;Continue Reading

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The item that matters most is Form 5472, an information return the IRS expects every year from a foreign-owned US company, even one that owes no US tax at all. Miss it and the stated penalty is 25,000 dollars. Almost everything else on the calendar is routine by comparison. ThatContinue Reading

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James Williams is co-founder and CEO of Sero, a Cardiff-based B Corp that upgrades social housing with insulation, solar panels, batteries and smart energy services. In February 2026 the company secured investment from Innovation Investment Capital, the fund backed by the Cardiff Capital Region, to scale work that already coversContinue Reading