April 2026 - SJPR UK

30 Apr 26

Gifts to a spouse or civil partner

Transfers of assets between spouses or civil partners are usually free from Capital Gains Tax (CGT). When you give or sell an asset to your spouse or civil partner, it is treated

30 Apr 26

NIC and tax after reaching State Pension age

If you continue working after reaching State Pension age, your National Insurance position changes, but your Income Tax obligations largely remain the same. Once you reach State

30 Apr 26

Setting off losses against other income sources

If you are self-employed or a member of a partnership, you may be able to claim tax relief when your business makes a loss. There are several ways trading losses can be used, but

30 Apr 26

Tax on savings interest

If your taxable income for the 2026-27 tax year is less than £17,570, you will not pay any tax on the interest you receive. This figure combines the £5,000 starting rate for

30 Apr 26

How bonuses are taxed

Bonuses are treated as taxable earnings, so both employers and employees need to understand how they are taxed and reported. For cash bonuses (including vouchers that can be

30 Apr 26

Reclaiming VAT on taxi and ride-hailing fares

Changes announced in the Autumn Budget have removed the use of a niche VAT scheme known as the Tour Operators Margin Scheme (TOMS) for private hire vehicle operators from January

27 Apr 26

Cash flow resilience in uncertain trading conditions

Rising costs and economic uncertainty have made cash flow management more important than ever. While many businesses focus on profit, it is cash that determines whether a business

27 Apr 26

New legal duty for landlords under the renters’ rights act

Landlords must now comply with an important new legal requirement introduced under the Renters’ Rights Act, which brings significant reform to the private rented sector in England.

23 Apr 26

Who pays Income Tax at Scottish rates?

The rules as to who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish taxpayer or not. For most people, determining Scottish taxpayer

23 Apr 26

What is the Annual Investment Allowance?

The Annual Investment Allowance (AIA) is a valuable tax relief that allows businesses to deduct the full cost of qualifying plant and machinery from their taxable profits. This

Month: April 2026

Gifts to a spouse or civil partner

NIC and tax after reaching State Pension age

Setting off losses against other income sources

Tax on savings interest

How bonuses are taxed

Reclaiming VAT on taxi and ride-hailing fares

Cash flow resilience in uncertain trading conditions

New legal duty for landlords under the renters’ rights act

Who pays Income Tax at Scottish rates?

What is the Annual Investment Allowance?

How the Marriage Allowance works

Self-employed National Insurance

National Insurance liability on benefits in kind

SJPR