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Expanding workplace benefits relief20251211040000
Expanding workplace benefits relief
11th December 20250 comments
From 6 April 2026, new tax rules will expand workplace benefits relief. The changes will simplify the treatment of certain low-value workplace benefit...
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IHT treatment of unused pension funds and death benefits20251211040000
IHT treatment of unused pension funds and death benefits
11th December 20250 comments
The 2027 reforms will shift more responsibility to personal representatives, who may need to manage withholding arrangements and settle any IHT before...
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Agricultural and business property relief changes20251211040000
Agricultural and business property relief changes
11th December 20250 comments
Agricultural and business property relief changes that were first announced at Autumn Budget 2024 will come into effect from 6 April 2026. These measu...
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Winter Fuel Payment tax charge20251211040000
Winter Fuel Payment tax charge
11th December 20250 comments
The June 2025 reforms introduce a £35,000 income limit for keeping the Winter Fuel Payment, with HMRC recovering the payment from those above the thre...
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VCT and EIS changes20251211040000
VCT and EIS changes
11th December 20250 comments
The new rules will allow companies to raise more capital under the following schemes although investors will need to factor in reduced VCT Income Tax ...
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Property and savings income subject to new tax rates20251211040000
Property and savings income subject to new tax rates
11th December 20250 comments
The government announced at Budget 2025 that dividend income, property and savings income, will be subject to new tax rates. These changes will be leg...
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The value of an overhead audit20251208040000
The value of an overhead audit
8th December 20250 comments
Many businesses regard their overheads as fixed, predictable, and largely outside their control. In reality, an overhead audit often uncovers costs th...
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Avoid over-stocking20251208040000
Avoid over-stocking
8th December 20250 comments
Accountants often see the impact that excess stock has on a business long before the business owner realises what is happening. Over-stocking drains c...
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Who pays Income Tax in Scotland20251204040000
Who pays Income Tax in Scotland
4th December 20250 comments
The rules that govern who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish taxpayer. For most people, deter...
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Defer paying Class 1 National Insurance on a second job20251204040000
Defer paying Class 1 National Insurance on a second job
4th December 20250 comments
Employees with a second job, third job or more may be able to defer or delay paying Class 1 National Insurance on their additional employment. This de...