September 3, 2026
The temporary 5% reduced rate of VAT introduced for certain children’s meals, tickets and family attractions ended on 1 September 2026. The relief applied from 25 June 2026 and was intended to reduce
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September 3, 2026
HMRC is currently carrying out its annual reconciliation of PAYE for the 2025-26 tax year. Between June and November, HMRC calculates the Income Tax paid by individuals and checks whether the correct
September 3, 2026
UK employers with employees who normally work overseas may have PAYE and National Insurance obligations when those employees come to the UK to carry out their duties in the UK on a short-term
September 3, 2026
Businesses planning major infrastructure and development projects should be aware of a new government consultation on the tax treatment of predevelopment costs.
The consultation follows the
September 3, 2026
The tax rules concerning what constitutes a distribution for tax purposes have remained largely unchanged since Corporation Tax was introduced in 1965. HMRC has recently published a consultation
September 3, 2026
A strong VAT control system should clearly identify who is responsible for VAT, document the processes involved and regularly check that controls are working. HMRC also recommends keeping procedures
September 2, 2026
Recent reporting from The Guardian suggests that many hospitality businesses are feeling more optimistic following the Government's announcement of business rates relief for pubs, clubs and live music
September 2, 2026
Where an employee is promised a discretionary bonus as an incentive, an employer may be held liable for the full figure if the preconditions have been met and the chain of authorisation is fully
September 1, 2026
The latest figures from the Office for National Statistics suggest that conditions remain challenging for many UK businesses.
In July 2026, 15% of trading businesses reported an increase in turnover
September 1, 2026
An important change is coming to the way companies file their annual accounts.
From 1 April 2028, all UK-registered companies will be required to file their annual accounts with Companies House using
August 27, 2026
Missing a tax deadline can result in penalties from HMRC, but a taxpayer may be able to appeal if they have a genuine reasonable excuse. Whether an excuse is accepted depends on the individual facts
August 27, 2026
Employers providing uniforms or protective clothing to employees need to understand the tax and National Insurance rules that apply. The treatment depends on whether the clothing is required for the