Why cyber security is now a business survival issue
Cyber security is no longer a concern limited to large corporations. Increasingly, smaller businesses are finding themselves targeted by phishing ...
Employment law changes pressure small businesses
Many small business owners are already feeling the effects of rising staffing costs, tighter recruitment conditions and increased administration. Recent ...
Tax Diary June/July 2026
1 June 2026 - Due date for corporation tax due for the year ended 31 August 2025. 19 June 2026 ...
How the Marriage Allowance works
The Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. Your Personal ...
Self-employed National Insurance
Most self-employed people are required to pay Class 4 National Insurance contributions (NICs). Class 4 NICs are payable if their ...
National Insurance liability on benefits in kind
National Insurance contributions that relate to employee benefits are known as Class 1A National Insurance contributions. Employers must pay these ...
How capital gains are linked with Income Tax
How capital gains are linked with Income Tax is important to understand as your overall income position affects the Capital ...
How dividends are taxed
Dividends are taxed differently from other types of income, with separate allowances and tax rates that depend on your overall ...
The 60% tax band
Many taxpayers are surprised to learn that once their income exceeds £100,000, they can face an effective tax rate of ...
A pattern of workplace harassment may be treated as a continuous event
A pivotal ruling has raised a protective umbrella over those impacted by a toxic workplace environment, potentially extending employers' legal ...
Non-tax considerations when returning to the UK
Returning to the UK after a period abroad can feel straightforward on the surface, but there are a number of ...
Update on Companies House plans for profit and loss filing
There has been considerable discussion over the past year about whether small companies would be required to file profit and ...
Gifts to a spouse or civil partner
Transfers of assets between spouses or civil partners are usually free from Capital Gains Tax (CGT). When you give or ...
NIC and tax after reaching State Pension age
If you continue working after reaching State Pension age, your National Insurance position changes, but your Income Tax obligations largely ...
Setting off losses against other income sources
If you are self-employed or a member of a partnership, you may be able to claim tax relief when your ...
Tax on savings interest
If your taxable income for the 2026–27 tax year is less than £17,570, you will not pay any tax on ...
How bonuses are taxed
Bonuses are treated as taxable earnings, so both employers and employees need to understand how they are taxed and reported ...
Reclaiming VAT on taxi and ride-hailing fares
Changes announced in the Autumn Budget have removed the use of a niche VAT scheme known as the Tour Operators ...
Cash flow resilience in uncertain trading conditions
Rising costs and economic uncertainty have made cash flow management more important than ever. While many businesses focus on profit, ...
New legal duty for landlords under the renters’ rights act
Landlords must now comply with an important new legal requirement introduced under the Renters’ Rights Act, which brings significant reform ...
Who pays Income Tax at Scottish rates?
The rules as to who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish ...
What is the Annual Investment Allowance?
The Annual Investment Allowance (AIA) is a valuable tax relief that allows businesses to deduct the full cost of qualifying ...
Filing your 2025-26 self-assessment tax return
The 2025–26 tax year ended on 5 April 2026, and attention now turns to filing your self-assessment tax return. While ...
When is CGT payable on gains during 2026-27
For most capital gains realised in the 2026–27 tax year, Capital Gains Tax (CGT) is reported and paid by 31 ...