Menzies LLP published an article outlining the Standard and Enhanced Duties, how to determine which applies, and the practical steps hotel operators can take now for upcoming requirements taking effect in Spring 2027.

Menzies is a proudly independent UK business advisory and accountancy practice with national coverage and international connections. As a full-service firm with strong sector specialisms, we have a proven track record supporting businesses, not-for-profit and individuals to successfully reach their financial goals. We focus on optimising clients’ businesses financially, operationally, and strategically. We employ 1000+ trusted advisors in Audit, Tax & Advisory Services, across 11 locations UK wide. Our sector specialisation sets us apart. Our expert teams work in collaboration with each other delivering a host of business, tax and commercial advisory projects over and above the market leading assurance and compliance work undertaken for UK and International clients. We continue to take a relationship-led approach with our clients. We use our Brighter Thinking methodology to empower clients with greater confidence and certainty in the face of increasing complexity. Founded in 1912, Menzies is headquartered in London with coverage nationally in England & Wales and has a turnover of £110m. Our clients are mid-size and large privately held corporates, not-for-profit, and individuals, across the UK and internationally via major market country-desks, and in 157 countries globally through Menzies membership of HLB, the global advisory and accounting network. We are a certified B Corp™. Menzies is part of a global community of over 10,000 businesses recognised for meeting high standards of social and environmental responsibility, accountability, and governance. Our sector expertise extends to: Charities & Not for Profit Financial Services Hospitality and leisure Legal Services Manufacturing Property and construction Recruitment Retail & wholesale Social Housing Technology Transport and logistics Find out more at https://www.menzies.co.uk