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

Growth And Skills Levy - The Growth and Skills Levy: 100% Funded Apprenticeships for UK SMEs in 2026

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

Enhanced Scrutiny & New - HMRC's Enhanced Scrutiny & New Penalties: How UK SMEs Can Stay Compliant in 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

Tax Digital For Income - Making Tax Digital for Income Tax: Your Essential 2026 Readiness Guide for Sole Traders & Landlords

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

Government Crackdown On Late Payments

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

Boost Your Bottom Line - Boost Your Bottom Line: Essential Customer Retention Strategies for UK SMEs in 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

Scale-up business growth chart illustrating new EMI rules 2025 and tax efficient employee incentives.

Tax Planning

The New EMI Rules 2025 (and beyond). How Scale-Ups Can Escape the "Tax Trap"

TAX PLANNING

Brent Morrison · December 2025

Illustration showing the balance between the new rules for EIS and VCTs. The scale-up limits and reduced VCT tax relief in the Autumn 2025 Budget.

Compliance and Regulations

The New Rules for EIS and VCTs. The Autumn 2025 Budget Says Time To Scale-Up

COMPLIANCE AND REGULATIONS

Brent Morrison · December 2025

EOT Tax Relief 2025. Comparison of Employee Ownership Trust tax relief changes from 100% to 50% under the Finance Act 2025

Compliance and Regulations

Employee Ownership Trusts (EOTs) in 2025: The New 50% EOT Tax Relief Rules Explained

Understanding the shift from 100% to 50% EOT Tax Relief 2025, and how it impacts your business exit strategy.

Brent Morrison · December 2025

Diagram illustrating the structure of the new UK R&D Merged Scheme and tax relief compliance.

Compliance and Regulations

The New R&D Merged Scheme: A 2025 Technical Guide for Growth Companies

COMPLIANCE & REGULATIONS

Brent Morrison · December 2025

Autumn Budget 2025 document on a desk with a calculator, highlighting changes to SME tax planning

Tax Planning

Autumn Budget 2025: What SME Directors Need to Know About the New 'Wealth & Asset' Rules

Home > Technical Library > Tax Planning > Autumn Budget 2025 Summary

Brent Morrison · November 2025

Graphic comparing the risks of paying school fees through a limited company versus using a tax-efficient trust structure.

Financial Guidance

Paying School Fees Through Your Limited Company: The Tax Reality.

Paying school fees directly from your company is tax-inefficient. What it really costs after the 2026 VAT change, and three legitimate alternatives instead.

Brent Morrison · November 2025

Comparison of Dividends vs Salary on a balance scale to determine the most tax-efficient remuneration strategy for UK directors.

Tax Planning

Dividends vs Salary: Planning for the 2026 Tax Hike

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

Illustration of an hourglass representing the time limits and benefits of EIS Deferral Relief.

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

Close up of an EMI Share Options Scheme contract being signed by a UK employer.

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

Comparison graphic showing the tax burden of unapproved share options versus the growth potential of Growth Shares.

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

Graphic illustrating the resolution of an overdrawn Directors Loan Account (DLA) to avoid S.455 tax penalties.

Tax Planning

Overdrawn Directors Loan Account: A Comprehensive Guide to Tax Risks and Resolution

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

Calculator showing the hidden costs of hiring a new employee and the total financial impact.

Financial Guidance

The Hidden Costs of Hiring a New Employee (Beyond Salary)

Home > Technical Library > Financial Guidance > The Hidden Costs of Hiring a New Employee (Beyond Salary)

Brent Morrison · November 2025

Budget vs. Forecast. A visual comparison of a static, old-fashioned financial Budget (fixed target) versus a dynamic, real-time Rolling Forecast (navigational chart).

Comparisons

Budget vs. Forecast: Why You Need a Navigational Chart, Not Just a Target

Home > Business Insights > Comparisons > Budget vs. Forecast

Brent Morrison · November 2025

Diagram showing the calculation difference between Enterprise Value and final Equity Value for a business sale, with emphasis on cash, debt, and working capital.

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

The Biggest Problem with EBITDA Multiples. Visual metaphor showing a large EBITDA valuation figure being eroded by financial deductions, resulting in a significantly lower final Equity Value.

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

What does a Part-Time CFO Actually Cost? Visual comparison of the high cost of a full-time CFO salary versus the net-neutral investment and strategic return of a Virtual CFO (vCFO).

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

Comparison between the limitations of accounting software and the strategic advantage of a human finance partner

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

A visual comparison showing a clear, predictive financial roadmap overcoming the chaos of traditional, messy sales forecasts.

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

A clean financial chart showing a positive Return on Investment (ROI) and cost justification for a proactive strategic accountant.

Cost & Value

How Much Should a Proactive Accountant Cost? A Transparent Guide

Home > Business Insights > Cost & Value > Proactive Accountant Cost Guide

Brent Morrison · November 2025

Monthly Clarity Report dashboard showing a 90-day cash flow forecast and 3 recommended strategic actions

Best in Class

The Monthly Clarity Report: Your Best-in-Class Financial Foresight

Home > Business Insights > Best in Class > The Monthly Clarity Report

Brent Morrison · November 2025

Businessperson walking through money waves.

Problems

Cash Flow Surprises are a Choice, Not a Certainty

Home > Business Insights > Problems > Cash Flow Surprises

Brent Morrison · November 2025

A side-by-side comparison showing a dusty hourglass (representing a traditional accountant) vs. a modern compass (representing the proactive Outrise model).

Comparisons

OutRise vs. Traditional Accountants: A Side-by-Side Comparison for Leaders Who Demand More

COMPARISONS

Brent Morrison · November 2025