Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.
1224 articles · page 37 of 102
From 6 April 2027, unused pension funds and most pension death benefits count as part of your estate for inheritance tax. This is law — Finance Act 2026, not a proposal — and it inverts twenty…
Read articleA trustee's job, reduced to one sentence: hold and manage assets that are not yours, strictly for the benefit of the people the trust was made for, under duties the law enforces personally against…
Read articleInheritance tax is charged at 40% on the part of an estate above the tax-free thresholds — £325,000 for everyone, plus up to £175,000 more where a home passes to children or grandchildren, with…
Read articlePillar 2 is the global minimum tax: multinational groups with consolidated revenue of €750 million or more must pay an effective rate of at least 15% in every jurisdiction they operate in, with…
Read articleA CSOP — Company Share Option Plan — is the tax-advantaged share scheme for companies that cannot use EMI: options over up to £60,000 of shares per employee, granted at market value, with no…
Read articleReverse charge VAT flips the normal rule: instead of the supplier charging VAT, the customer accounts for it on their own VAT return — declaring the output tax and, usually, reclaiming it as input…
Read articlePostponed VAT accounting (PVA) lets a UK VAT-registered importer account for import VAT on the VAT return instead of paying it at the border: the VAT goes in box 1 and comes back in box 4 of the…
Read articleThe corporate criminal offences (CCO) make a business criminally liable — strict liability, unlimited fine — if anyone associated with it facilitates tax evasion, unless the business can show it…
Read articleThe headline on stamp duty changes is that, for once, there aren't any: the November 2025 Budget left SDLT untouched, despite months of briefing about abolition and property-tax reform. What…
Read articleSell a UK residential property with capital gains tax to pay and you have 60 days from completion to report the gain and pay the tax — through HMRC's online property account, separately from and…
Read articleA UK REIT — real estate investment trust — is a company that pays no corporation tax on the profits and gains of its property rental business, in exchange for distributing at least 90% of those…
Read articleESG reporting in the UK is in the middle of its biggest transition since climate disclosure began: the final UK Sustainability Reporting Standards (UK SRS S1 and S2) were published in February…
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