February 2026 - Page 4 of 4

05 Feb 26

What is a salaried member of an LLP

The salaried member legislation applies to certain members of a Limited Liability Partnership (LLP) whose terms of membership are more like an employee than a partner. To be a

05 Feb 26

What is a UK property business

The income generated from land or property in the UK is treated as arising from a UK property business. The underlying legislation defines this broadly to include all activities

04 Feb 26

Payments made into employee benefit trusts constitute taxable income

A Tribunal recently ruled that payments made for work into a third-party trust constitute immediate employment earnings. This decision effectively precludes employers from using

02 Feb 26

Turning waste disposal into an income stream

For many businesses, waste disposal is seen purely as a cost, an unavoidable expense required to stay compliant and keep operations running smoothly. However, there is growing

02 Feb 26

The rise of the silver economy

The term “silver economy” is used to describe the growing economic activity linked to an ageing population. In the UK and across much of the developed world, people are

Month: February 2026

What is a salaried member of an LLP

What is a UK property business

Payments made into employee benefit trusts constitute taxable income

Turning waste disposal into an income stream

The rise of the silver economy

Business solvency, why it matters

Exit planning, an essential step for business owners

Tax Diary April/May 2026

SJPR