Brent Morrison ACA CTA
CHARTERED ACCOUNTANT & CHARTERED TAX ADVISeR
Brent Morrison ACA CTA
Member of the Institute of Chartered Accountants (ICAEW) and Taxation (CIOT) | Director at OutRise | Strategic Accountancy Partner for Bold Leaders
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About Brent
Brent Morrison is a Member of the Institute of Chartered Accountants in England and Wales (ACA) with over 12 years of experience advising high and fast growth companies across the UK. He is one of the council members for Karbon, a global leading workflow management tool, and has successfully built better business reporting departments for over 100 SMEs.
As a Director of OutRise, Brent focuses on being a strategic sounding board, providing leaders with reassurance, knowing that they have the right accountancy partner alongside them as they grow their pioneering businesses. His approach combines a deep understanding of structuring data and systems, coupled with practical, real-world business experiences to deliver robust and dynamic financials.
Professional Credentials

Member of the ICAEW (ACA)
The Institute of Chartered Accountants in England and Wales. A designation awarded for achieving the highest recognised professional standard in the UK for accountancy and business advice.

Member of the CIOT (CTA)
The Chartered Institute of Taxation. A designation awarded for achieving the highest recognised professional standard in the UK for tax advice.
12+ Years
Hands-on experience advising hundreds of SME owners on strategic financial planning and business exit preparation.
Read More From Brent Below
Articles by Brent Morrison

Cost & Value
The Growth and Skills Levy: 100% Funded Apprenticeships for UK SMEs in 2026
For years, the complexities of the Apprenticeship Levy have felt like a barrier for many small and medium-sized enterprises (SMEs). The costs, the
Brent Morrison · April 2026

Problems
HMRC's Enhanced Scrutiny & New Penalties: How UK SMEs Can Stay Compliant in 2026
For UK small and medium-sized enterprises (SMEs), the landscape of tax compliance has fundamentally changed. The days of occasional, random inspections are
Brent Morrison · April 2026

Compliance and Regulations
Making Tax Digital for Income Tax: Your Essential 2026 Readiness Guide for Sole Traders & Landlords
The date many sole traders and landlords have been anticipating has arrived. As of April 2026, Making Tax Digital for Income Tax Self Assessment (MTD for
Brent Morrison · April 2026

Cost & Value
Government Crackdown on Late Payments: What UK SMEs Need to Know & How to Protect Your Cash Flow
For years, the culture of late payments has been a silent drain on the UK’s small and medium-sized enterprises (SMEs). It’s a persistent problem that stifles
Brent Morrison · March 2026

Cost & Value
Boost Your Bottom Line: Essential Customer Retention Strategies for UK SMEs in 2026
In the competitive landscape of 2026, the relentless pursuit of new customers can feel like trying to fill a leaky bucket. As acquisition costs continue to
Brent Morrison · March 2026

Tax Planning
The New EMI Rules 2025 (and beyond). How Scale-Ups Can Escape the "Tax Trap"
The new EMI rules from the Autumn Budget 2025: how scale-ups that outgrew the old limits can now use EMI share options to reward talent.
Brent Morrison · December 2025

Compliance and Regulations
The New Rules for EIS and VCTs. The Autumn 2025 Budget Says Time To Scale-Up
What the Autumn Budget 2025 changed for EIS and VCTs, from the doubled EIS limits to the VCT rate reduction, and why it shifts the focus to scale-ups.
Brent Morrison · December 2025

Compliance and Regulations
Employee Ownership Trusts (EOTs) in 2025: The New 50% EOT Tax Relief Rules Explained
How the Autumn Budget 2025 changes to Employee Ownership Trust tax relief affect selling your business to an EOT, and what they mean for your exit strategy.
Brent Morrison · December 2025

Compliance and Regulations
The New R&D Merged Scheme: A 2025 Technical Guide for Growth Companies
A technical guide to the merged R&D scheme for growth companies: the shift to a single scheme, the "contracted out" risks and the Autumn Budget 2025 updates.
Brent Morrison · December 2025

Tax Planning
Autumn Budget 2025: What SME Directors Need to Know About the New 'Wealth & Asset' Rules
Autumn Budget 2025 for SME directors: the changes to dividend tax, BADR and inheritance tax, and what they mean for your profit extraction and exit plans.
Brent Morrison · November 2025

Tax Planning
Dividends vs Salary: The Optimal Split for Directors in 2026/27
Compare salary and dividends for 2026/27. See the optimal split for a UK limited company director, the tax on each route, and where the thresholds bite.
Brent Morrison · November 2025

Tax Planning
EIS Deferral Relief: Strategic Capital Gains Planning
How EIS deferral relief postpones a capital gains bill, the reinvestment window, what happens when the shares are sold, and the claim process step by step.
Brent Morrison · November 2025

Tax Planning
EMI Share Options Scheme: The Ultimate UK Employer Guide
How EMI options work, which companies and employees qualify, what a scheme costs to set up, and the HMRC valuation and notification steps in order.
Brent Morrison · November 2025

Tax Planning
Stuck with Share Options? Why Growth Shares Might Be Your Answer
Growth shares or unapproved options? Compare the tax treatment, valuation work, dilution and exit outcome — with the situations each one actually suits.
Brent Morrison · November 2025

Tax Planning
Overdrawn Director's Loan Account: S455 Tax and How to Clear It
What S455 tax actually costs, when the nine-month deadline bites, how to clear an overdrawn loan account, and the write-off trap that creates a bigger bill.
Brent Morrison · November 2025

Financial Guidance
The Hidden Costs of Hiring a New Employee (Beyond Salary)
The true cost of a new employee goes far beyond salary. Budget for the five hidden costs of hiring, from recruitment and training to the cost of mis-hires.
Brent Morrison · November 2025

Comparisons
Budget vs. Forecast: Why You Need a Navigational Chart, Not Just a Target
Budget vs forecast: why a static budget leaves you guessing, and how a forecast gives you the navigational chart to make decisions with certainty.
Brent Morrison · November 2025

Comparisons
Enterprise Value vs. Equity Value: Get the Price You Actually Deserve
The difference between enterprise value and equity value, why the gap matters at sale, and how debt and cash change your final price.
Brent Morrison · November 2025

Problems
The Biggest Problem with EBITDA Multiples (And Why You're Being Undervalued)
Why an EBITDA multiple flatters some businesses and punishes others, the adjustments buyers actually make, and when a multiple is the wrong tool entirely.
Brent Morrison · November 2025

Cost & Value
What Does a Part-Time CFO Actually Cost? A Transparent vCFO Breakdown
Real UK rates for a fractional, part-time or virtual CFO — day rates, monthly retainers, and how each compares against a £120k-£150k full-time hire.
Brent Morrison · November 2025

Comparisons
Accounting Software vs. Strategic Partner: Which Will Give You Real Control?
Software records what happened; an adviser tells you what to do about it. Where each one helps, and where business owners get caught out.
Brent Morrison · November 2025

Problems
"My Sales Forecast is Always Wrong": How to Fix Inaccurate Financial Planning
Why sales forecasts drift, the assumptions that usually cause it, and a simpler method that survives contact with reality.
Brent Morrison · November 2025

Cost & Value
How Much Should a Proactive Accountant Cost? A Transparent Guide
How much should a proactive accountant cost? A transparent guide to the hidden costs of cheap, reactive accounting and the value of strategic finance.
Brent Morrison · November 2025

Best in Class
The Board Report: Your Best-in-Class Financial Clarity
The Board Report turns your Xero figures into one clear report of what worked well and what didn't. What else you get depends on your service level.
Brent Morrison · November 2025

Problems
Cash Flow Surprises are a Choice, Not a Certainty
Move from reactive fire-fighting to proactive foresight: how to get 60 days ahead of your cash flow and stop worrying whether you can make next month's payroll.
Brent Morrison · November 2025

Comparisons
OutRise vs. Traditional Accountants: A Side-by-Side Comparison for Leaders Who Demand More
OutRise and traditional accountants side by side: not better box-ticking, but a fundamentally different model designed for your future, not your past.
Brent Morrison · November 2025