News
Where a formal job offer effectively creates a binding contract
In the world of HR, the ubiquitous disclaimer "subject to references" is often viewed by...
Government reviews access to face-to-face banking services
The government has announced a review into access to face-to-face banking services as concerns continue...
Companies House publishes its business plan
Companies House has published its business plan for 2026-27, setting out its priorities for the...
VAT Reduction on Children’s Meals, Tickets and Family Attractions (UK 2026)
This VAT reduction, introduced as part of the Great British Summer Savings initiative, is a...
VAT – opting to tax property
The option to tax is a VAT election that allows businesses to treat supplies of...
Claiming to reduce payments on account
Self-assessment taxpayers are usually required to make payments on account to pay their Income Tax...
IHT – gifts made with reservation of benefits
Most lifetime gifts are treated as potentially exempt transfers (PETs) for Inheritance Tax (IHT) purposes...
A reminder of tax-free trivial benefits
Employers looking to provide staff with small gifts or seasonal tokens of appreciation should remember...
Key person policies and tax relief
Many businesses take out “key person” insurance policies to protect against the financial impact of...