Changes to the calculation of Income Tax
A number of changes to the taxation of dividends, property income and savings income were...
Increase in company late filing penalties
After the end of its financial year, a private limited company must prepare full annual...
Accelerate Return on Investment
The speed with which a business can achieve a return on investment is often just...
Reducing energy consumption
Reducing energy intensity is one of the most practical ways for small businesses to protect...
Loans to Participators
There are special rules to prevent close companies, generally companies controlled by a small group...
What Is a person with significant control?
A person with significant control (PSC) is someone who owns or exercises significant influence over...
Meaning of “bona vacantia”
Bona vacantia is Latin term meaning “ownerless goods”. The bodies that deal with bona vacantia...
Reclaiming VAT on a self-build home project
Reclaiming VAT on a self-build home project can significantly reduce the overall cost of building...
Claiming a tax refund from HMRC
If you have paid too much tax to HMRC, you may be able to claim...
Changes to reporting of BiKs
Mandatory payrolling of benefits in kind (BiKs) and taxable employment expenses will be introduced from...
Spring Statement 2026
The Chancellor’s Spring Statement, presented to Parliament 3 March 2026, was packed with political content...
Why disregarding the minimum wage constitutes modern slavery
The National Minimum Wage (NMW) Act 1998 remains contentious, especially after the introduction of the...












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