2025 - Page 3 of 24

12 Jun 25

Business Asset Disposal Relief – forthcoming changes

The BADR Capital Gains Tax rate has risen to 14% from April 2025 and will increase further to 18% in April 2026. Business Asset Disposal Relief (BADR) offers a valuable tax

12 Jun 25

Do not forget to claim the marriage allowance

If one partner in a marriage or civil partnership earns under £12,570, you could save up to £252 a year, and up to £1,260 if you backdate your Marriage Allowance claim for the past

12 Jun 25

New requirement – verifying ID at Companies House

Identity verification is now rolling out for directors, PSCs, and agents, with more filing roles to be included soon under new anti-fraud rules. Companies House is beginning to

11 Jun 25

When changing a company’s name absolves a daughter company of its obligations

The Court of Appeal addressed the complexities of benefit scheme amendments and the lines of responsibility within corporate structures in a complex case surrounding

09 Jun 25

The value of tax planning for high net worth individuals

For high net worth individuals (HNWIs), tax planning is not simply a compliance activity, it is a strategic tool to preserve and grow wealth. With rising scrutiny from HMRC, frozen

09 Jun 25

Four critically important KPIs

Gross profit margin This measures the profitability of your core operations by comparing gross profit (sales minus cost of goods sold) to total revenue. A stable or improving gross

06 Jun 25

Tax Diary July/August 2025

1 July 2025 - Due date for corporation tax due for the year ended 30 September 2024. 6 July 2025 - Complete and submit forms P11D return of benefits and expenses and P11D(b)

05 Jun 25

Claiming tax relief on pension contributions

Private pension contributions can attract up to 45% tax relief, if you know how to claim it. Use your £60,000 annual allowance wisely and carry forward unused relief from past

05 Jun 25

Can you reduce your 31 July tax payment on account

Expecting lower profits 2024-25 compared to 2023-24? You can ask HMRC to reduce your 31 July 25 tax payment on account. Act early to manage cash flow. Use your online account or we

05 Jun 25

IHT exemption – normal expenditure out of income

Make regular gifts from your income and avoid inheritance tax. If structured properly, surplus income gifts can support loved ones and stay outside your estate without the

Year: 2025

Business Asset Disposal Relief – forthcoming changes

Do not forget to claim the marriage allowance

New requirement – verifying ID at Companies House

When changing a company’s name absolves a daughter company of its obligations

The value of tax planning for high net worth individuals

Four critically important KPIs

Tax Diary July/August 2025

Claiming tax relief on pension contributions

Can you reduce your 31 July tax payment on account

IHT exemption – normal expenditure out of income

Claiming for uniforms, work clothing and tools

Accounting on a cash basis

Using the VAT Cash Accounting Scheme

SJPR