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ICAEW Insights podcast

Late payments basis period reform and football finance

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On this episode of the ICAEW Insights podcast we discuss the government’s latest efforts to tackle late payments, once-in-a-generation reforms to the tax system, football finance and a potential audit standard for less complex entities.

Liz Barclay, the government’s new Small Business Commissioner, outlines what her organisation is doing to tackle the scourge of late payments and explains how the pandemic has shifted the payment practices of many companies - some for better and some for worse.

ICAEW Tax Faculty’s Lindsey Wicks outlines the government’s proposed reforms to basis periods and explains the potentially huge ramifications of these changes.

Football finance expert and chartered accountant Kieran Maguire gives us the story behind the hit podcast ‘The Price of Football’, which he hosts with comedian Kevin Day.

And ICAEW’s Katharine Bagshaw explains why the IAASB thinks we need an audit standard for less complex entities.

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Links to resources discussed in the show



Tom Herbert, online editor ICAEW Insights, We Are Sunday


  • Katharine Bagshaw, Manager, Auditing Standards, ICAEW
  • Kieran Maguire, Football Finance Lecturer, University of Liverpool and co-founder, Price of Football podcast
  • Lindsey Wicks, Technical Editor, ICAEW Tax Faculty
  • Liz Barclay, Small Business Commissioner


Natalie Chisholm

Episode published: 26 August 2021
Podcast recorded: 24 and 25 August 2021

All views expressed on this podcast are those of the contributors and don’t necessarily reflect those of ICAEW or its members.