September 11, 2025

How do HMRC define “wholly and exclusively” for tax purposes

Not sure if a business cost is deductible? HMRC’s ‘wholly and exclusively’ rule is the key test. When deciding whether an expense is deductible or not it is important to bear in mind that the
September 8, 2025

GOV.UK One Login – enhanced security from 13 Oct 2025

From 13 October 2025, access to Companies House WebFiling will require GOV.UK One Login. This replaces the older Government Gateway sign-in and is part of the wider move towards a single, more secure