2026 - Page 5 of 9

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

29 Jan 26

Check your National Insurance record

It is recommended to check your National Insurance record as this can affect your future entitlement to the State Pension and other benefits. By using the online service, you can

29 Jan 26

PAYE rules for labour supply chains (umbrella companies)

From 6 April 2026, significant changes to PAYE rules will affect umbrella companies, recruitment agencies, and end clients, increasing shared responsibility for payroll compliance

29 Jan 26

New 40% First Year Allowance now in force

The new 40% First Year Allowance came into force from 1 January 2026. This marks an important development for businesses investing in plant and machinery. The new allowance was

29 Jan 26

Welsh Budget 2026-27

The Welsh Final Budget for 2026-27 was published on 20 January 2026. The Budget sets out the Welsh government’s revenue and capital spending plans, including detailed portfolio

29 Jan 26

MTD for Income Tax – check if and when you need to use it

If you have not yet checked if and when you need to use Making Tax Digital (MTD) for Income Tax, you should do so as a matter of urgency. This is because from April 2026 the way

Year: 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

Check your National Insurance record

PAYE rules for labour supply chains (umbrella companies)

New 40% First Year Allowance now in force

Welsh Budget 2026-27

MTD for Income Tax – check if and when you need to use it

Loans to Participators

What Is a person with significant control?

Meaning of “bona vacantia”

SJPR