Extension of FYA for zero-emission cars and charge points
An extension of First-Year Allowances (FYA) for zero-emission cars and charge points was announced as...
Construction Industry Scheme changes
As part of the Budget measures, the government confirmed plans to make some changes to...
Employers may now be personally liable for unfair dismissal claims
A recent ruling has increased the scope of statutory protection for whistleblowers to include covered...
Funding options for asset acquisition
Acquiring new assets is often essential for small businesses looking to grow, improve efficiency or...
Cash flow pressures
Cash flow remains one of the most pressing concerns for small businesses, even where trading...
Tax Diary January/February 2026
1 January 2026 - Due date for Corporation Tax due for the year ended 31...
Expanding workplace benefits relief
From 6 April 2026, new tax rules will expand workplace benefits relief. The changes will...
IHT treatment of unused pension funds and death benefits
The 2027 reforms will shift more responsibility to personal representatives, who may need to manage...
Agricultural and business property relief changes
Agricultural and business property relief changes that were first announced at Autumn Budget 2024 will...
Winter Fuel Payment tax charge
The June 2025 reforms introduce a £35,000 income limit for keeping the Winter Fuel Payment...
VCT and EIS changes
The new rules will allow companies to raise more capital under the following schemes although...
Property and savings income subject to new tax rates
The government announced at Budget 2025 that dividend income, property and savings income, will be...
The value of an overhead audit
Many businesses regard their overheads as fixed, predictable, and largely outside their control. In reality...
Avoid over-stocking
Accountants often see the impact that excess stock has on a business long before the...
Who pays Income Tax in Scotland
The rules that govern who pays Income Tax in Scotland is determined by whether an...
