Is your VAT control system strong enough?

A strong VAT control system should clearly identify who is responsible for VAT, document the processes involved and regularly check ...
/ Value Added Tax

Could company distribution rules change?

The tax rules concerning what constitutes a distribution for tax purposes have remained largely unchanged since Corporation Tax was introduced ...
/ HMRC notices

Predevelopment costs on major developments

Businesses planning major infrastructure and development projects should be aware of a new government consultation on the tax treatment of ...
/ Business Support

UK employers with overseas employees

UK employers with employees who normally work overseas may have PAYE and National Insurance obligations when those employees come to ...
/ Employment & Payroll

Received a P800 from HMRC?

HMRC is currently carrying out its annual reconciliation of PAYE for the 2025-26 tax year. Between June and November, HMRC ...
/ Income Tax

Summer VAT relief has ended

The temporary 5% reduced rate of VAT introduced for certain children’s meals, tickets and family attractions ended on 1 September ...
/ Value Added Tax

When a discretionary bonus becomes enforceable

Where an employee is promised a discretionary bonus as an incentive, an employer may be held liable for the full ...
/ Employment Law

Company accounts are going fully digital

An important change is coming to the way companies file their annual accounts. From 1 April 2028, all UK-registered companies ...

How Is Your Business Performing?

The latest figures from the Office for National Statistics suggest that conditions remain challenging for many UK businesses. In July ...
/ Business Support

Evidence required to support business expense claims

Self-employed individuals can deduct allowable business expenses from their income when calculating taxable profits. However, businesses must keep accurate records ...
/ Income Tax

Have you reviewed your workers’ employment status?

Businesses should regularly review whether individuals working for them are correctly classified as employees, workers or self-employed. Getting employment status ...
/ Employment Law

Benefits of claiming the Annual Investment Allowance

Businesses investing in qualifying assets may be able to claim the Annual Investment Allowance (AIA) and deduct the full cost ...
/ Capital allowances