Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.
1224 articles · page 34 of 102
The senior accounting officer regime puts a named individual's signature — and a personal £5,000 penalty — behind the quality of a large company's tax systems. UK-incorporated companies with…
Read articleThe VAT road fuel scale charge is the price of convenience: reclaim all the VAT on fuel for a car that gets any private use, and instead of keeping mileage records you add a fixed charge — set by…
Read articleA share incentive plan is the UK's all-employee share ownership scheme — the one where staff can receive up to £3,600 of free shares a year and buy more from pre-tax salary, with everything…
Read articleGlobal mobility services exist because moving one employee across one border creates obligations in at least four systems at once — income tax in two countries, social security in two more — and…
Read articleFRS 101 and FRS 102 answer different questions. FRS 102 is the UK's main accounting standard — the default GAAP for companies that do not report under full IFRS. FRS 101 is a disclosure shortcut…
Read articleMaking Tax Digital for Income Tax is no longer coming — it arrived. Since 6 April 2026, sole traders and landlords with gross income over £50,000 must keep digital records and send HMRC quarterly…
Read article"Bed and ISA" and "bed and spouse" are the two working descendants of a neutralised technique: selling shares to use your capital gains tax exemption, then getting the same investment back. The…
Read articleA potentially exempt transfer — PET — is the mechanism behind the most famous rule in inheritance tax: give money or assets to another person, survive seven years, and the gift escapes IHT…
Read articleThe ERS submission — the employment-related securities annual return — is the filing every company must make by 6 July if its employees or directors acquired shares or options by reason of their…
Read articleAn employee benefit trust is a discretionary trust a company funds for the benefit of its workforce — and few structures in UK tax carry more baggage per word. Used properly, an EBT is…
Read articleEvery owner exits eventually — by sale, succession, or the version nobody plans for. Business exit planning is simply choosing which, early enough for the choice to be real: the difference between…
Read articleA W-8 is the US tax form a non-American gives to whoever pays them US income — a broker, a platform, a US customer — certifying that they are not a US person and, usually, claiming a reduced…
Read articleTell us what you need. Within one business day, a qualified accountant will be in touch to talk it through and give you a clear, fixed-fee quote — no obligation.
Fill this in and we'll come back to you within one business day.
A qualified accountant will be in touch within one business day. Prefer to talk now? Call 020 8567 3451.
