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Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.

1224 articles · page 23 of 102

Real Estate Tax: The Numbers That Moved in 2026

UK real estate carries more distinct taxes than any other asset class, and several of the numbers moved in 2026. The capital goods scheme threshold rose to £600,000 on 29 July 2026, the main pool…

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CARF: Crypto Reporting Starts Now

The Cryptoasset Reporting Framework came into effect on 1 January 2026 . UK cryptoasset service providers have been collecting user and transaction data since then, must register with HMRC by 31…

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SAR Reports: Disclosure, DAMLs and the Moratorium

A suspicious activity report is the disclosure a regulated business makes to the National Crime Agency when it knows or suspects money laundering. Accountants are in the regulated sector, so the…

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Corporate Tax Advice: Where the Value Actually Is

Corporation tax looks simple from the outside — 25% above £250,000, 19% below £50,000 — and the complexity all sits in the space between: associated companies dividing the thresholds, instalment…

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Finance Business Partnering That Actually Works

Finance business partnering is the practice of embedding finance people alongside the operational teams they support, so that decisions get financial input while they are still being made rather…

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What Is a CFO? The Role and What Creates It

A chief financial officer runs the finance function and, in most companies, sits on the board. What the title does not carry is statutory weight: the Companies Act 2006 imposes no requirement to…

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The Restructuring Plan and Cross-Class Cram Down

The restructuring plan is the Part 26A procedure introduced in 2020, and its defining feature is the cross-class cram down — the court can bind a class of creditors that voted against the plan.…

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Employee Ownership Trusts: Relief Now Halved

Selling to an employee ownership trust used to mean a completely tax-free exit. It no longer does. From 26 November 2025 , capital gains relief on a qualifying disposal to an EOT is restricted to…

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VAT on Service Charges: Who Supplies What

Service charges usually follow the VAT liability of the property they relate to — exempt where the rent is exempt, standard-rated where the landlord has opted to tax. The complications come from…

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Is SSP Pensionable? The Auto-Enrolment Answer

Yes — statutory sick pay counts as qualifying earnings for automatic enrolment. Section 13 of the Pensions Act 2008 lists SSP expressly alongside salary, wages, commission, bonuses and overtime.…

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The Academy Trust Handbook: What It Requires

The Academy Trust Handbook 2026 took effect on 1 October 2026 . It is not legislation — compliance is a condition of the funding agreement between each trust and the Secretary of State — but it…

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Accounting for Charities: New SORP, New Thresholds

Charity accounting changed twice in 2026. A new Charities SORP applies to reporting periods beginning on or after 1 January 2026 , built around three tiers by income. And the thresholds moved…

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