2025 - Page 34 of 42

06 Mar 25

More tax on business disposals from April 25

From April 2025, the Capital Gains Tax rate on Business Asset Disposal Relief rises from 10% to 14%, increasing to 18% in 2026. Business owners planning to sell may benefit from

06 Mar 25

Making a negligible value claim with HMRC

A negligible value claim lets taxpayers declare an asset worthless for tax purposes, realising a capital loss without selling. This can be backdated up to two years, offering

03 Mar 25

Essential Credit Control for SMEs

A well-structured credit control system is crucial for small businesses to maintain cash flow and reduce the risk of bad debts. Without proper controls, late payments can disrupt

03 Mar 25

Sources of funding for small businesses

Starting or growing a small business often requires capital, but securing the right funding can be a challenge. Fortunately, there are various funding sources available to

27 Feb 25

Tax relief for structures and buildings expenditure

Maximise your tax relief with the Structures and Buildings Allowances (SBA). If you have invested in new or renovated commercial structures, you could claim 3% relief

27 Feb 25

Treatment of post-cessation receipts and payments

When a trade ends, income doesn’t always stop. Post-cessation receipts can still arise, and knowing how they are taxed is crucial. Whether it’s Income Tax or Corporation Tax, the

27 Feb 25

How far back can HMRC assess under-declared taxes?

From income tax to VAT, HMRC has specific time limits for issuing tax assessments. Depending on the circumstances—whether it’s standard, careless, offshore, or deliberate

27 Feb 25

UK residence and tax issues

The UK's shift to the Foreign Income and Gains (FIG) regime from April 2025 changes how foreign income is taxed. If you are a UK resident, get ready to possibly pay UK Income Tax

27 Feb 25

What’s included in your VAT return

With a £90,000 VAT registration threshold, many UK businesses might wonder whether to register voluntarily. Understanding how to balance output and input VAT can help optimise cash

27 Feb 25

Tax-free redundancy payments

If redundancy strikes, you could receive up to £30,000 tax-free. Whether it’s statutory or a more generous employer offer, understanding your entitlements and the latest caps on

Year: 2025

More tax on business disposals from April 25

Making a negligible value claim with HMRC

Essential Credit Control for SMEs

Sources of funding for small businesses

Tax relief for structures and buildings expenditure

Treatment of post-cessation receipts and payments

How far back can HMRC assess under-declared taxes?

UK residence and tax issues

What’s included in your VAT return

Tax-free redundancy payments

Claim flat rate expenses for work clothing and tools

National Insurance credits and Child Benefit

Taxable & tax-free state benefits

SJPR