Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.
1224 articles · page 33 of 102
The corporate interest restriction caps how much interest expense UK companies can deduct against taxable profits: broadly, 30% of tax-EBITDA, for groups whose UK net interest costs exceed £2…
Read articleInvestors' relief is the capital gains tax break for outside investors in private trading companies — the angel's counterpart to Business Asset Disposal Relief. Subscribe cash for new ordinary…
Read articleYear-end tax planning is mostly the discipline of using allowances that die at midnight on 5 April and positioning for changes you already know are coming. Almost nothing on the list below is…
Read articleThe UK pension age is moving right now: the state pension age is climbing from 66 to 67 between 2026 and 2028, the earliest age for touching a private pension rises from 55 to 57 in April 2028…
Read articleLease accounting in the UK just crossed its watershed: for periods beginning on or after 1 January 2026, FRS 102 puts lessees' leases on the balance sheet — the office, the vehicle fleet, the…
Read articleMost companies pay corporation tax nine months and a day after their year end. Cross £1.5 million of profits and the rules invert: you become "large", and the tax is due in quarterly instalments…
Read articleA section 166 review — the "skilled person report" — is the FCA or PRA requiring an independent expert to examine part of a regulated firm and report back, at the firm's expense. It sits in the…
Read articleThe controlled foreign company rules are the UK's answer to a simple manoeuvre: parking profits in a low-tax subsidiary abroad while the value is really created here. Where a foreign company is…
Read articleThe super deduction — the 130% first-year allowance that dominated capital spending decisions in 2021 and 2022 — is gone, but it refuses to be history: it ended in April 2023, left a disposal tail…
Read articleThe Employment Allowance knocks up to £10,500 a year off an eligible employer's National Insurance bill — claimed with a single flag on a payroll submission, worth the equivalent of employing…
Read articleThe furnished holiday let tax regime is gone — abolished from April 2025 — and with it went every advantage that made holiday lets the favoured child of property taxation: full mortgage interest…
Read articleLLP stands for limited liability partnership — a hybrid built from the two halves its name promises: taxed like a partnership, protected like a company. Members share profits and pay income tax as…
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