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September 4, 2025
Published by ag.admin on September 4, 2025
Categories
  • Inheritance Tax

Gifts with reservation of benefit

Gifting assets can cut inheritance tax, but traps like “gifts with reservation of benefit” may undo the plan. The majority of gifts made during a person's lifetime are not subject to tax
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September 4, 2025
Published by ag.admin on September 4, 2025
Categories
  • Income Tax

Are you selling goods or services on a digital platform?

From 2024, platforms like eBay, Vinted and Airbnb must report seller data to HMRC, so check your tax responsibilities. If you sell goods or services on a digital platform it is important to
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September 4, 2025
Published by ag.admin on September 4, 2025
Categories
  • Capital Gains Tax

Gift Hold Over Relief: Deferring Capital Gains Tax

Gift Hold Over Relief is a valuable form of capital gains tax (CGT relief) that allows you to defer or reduce your CGT bill when you give away or sell certain business assets for less than their
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September 4, 2025
Published by ag.admin on September 4, 2025
Categories
  • Payroll

What counts as working time for minimum wage purposes

Employers must ensure they are paying staff at least the National Minimum Wage (NMW) or National Living Wage (NLW). The NMW and the NLW are the minimum legal amounts that employers must pay their
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September 4, 2025
Published by ag.admin on September 4, 2025
Categories
  • Income Tax

Why your tax code might change

The letters in your tax code indicate whether you are entitled to the annual tax-free personal allowance. These codes are updated each year and help employers calculate how much tax should be deducted
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September 2, 2025
Published by ag.admin on September 2, 2025
Categories
  • Employment Law

Balancing access to justice and abuse of process

An extended civil restraint order (ECRO) was issued against a prolific Employment Tribunal (ET) litigant for presenting repeated and baseless claims. A Mr. Khan has been described as a prolific
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September 1, 2025
Published by ag.admin on September 1, 2025
Categories
  • Business Support

Keeping your best people with flexible working

For many small business owners, finding and keeping good staff is one of the biggest headaches. Recruitment is costly, time-consuming and uncertain. That is why focusing on staff retention is one of
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September 1, 2025
Published by ag.admin on September 1, 2025
Categories
  • Business Support

Cash flow resilience and access to funding

Running a small business often feels like walking a financial tightrope. Cash can be flowing in nicely one month, only to dry up the next. With interest rates higher than they were for years and
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August 28, 2025
Published by ag.admin on August 28, 2025
Categories
  • Corporation Tax

Corporation tax roadmap

With a £50bn shortfall looming, the Chancellor may need to revisit last year’s Corporation Tax roadmap commitments. As this year’s Autumn Budget approaches, it is an interesting time to revisit the
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August 28, 2025
Published by ag.admin on August 28, 2025
Categories
  • Income Tax

MTD for IT taxpayer exemption

From April 2026, the self-employed and landlords must use MTD for IT, but exemptions may apply in limited cases. If you are self-employed or a landlord with income over £50,000, you will need to
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August 28, 2025
Published by ag.admin on August 28, 2025
Categories
  • Inheritance Tax

Unused pension funds and IHT from April 2027

From 6 April 2027, new measures first announced in the Autumn Budget 2024 will come into force. These changes will bring most unused pension funds and death benefits into the scope of Inheritance Tax
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August 28, 2025
Published by ag.admin on August 28, 2025
Categories
  • Income Tax

What are the current Income Tax bands and allowances?

Income Tax applies to earnings, pensions, savings, dividends and more, with different bands across the UK nations. Individuals can be liable to Income Tax at any age. There are special rules to stop
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