2026 - Page 6 of 9

29 Jan 26

Scottish Budget Statement 2026-27

Scotland’s Finance Secretary, Shona Robison delivered her third Budget statement to the Scottish parliament on 13 January 2026. This is the final Budget before the Holyrood

29 Jan 26

Construction Industry Scheme: tackling fraud

Tackling fraud in the Construction Industry Scheme (CIS) was one of the measures addressed in the recent Budget. The changes are intended to allow faster intervention where fraud

26 Jan 26

Do you need a company audit in the UK?

Not every UK limited company needs a statutory audit. Many smaller companies qualify for audit exemption, but it is important to understand the rules, as an audit may still be

26 Jan 26

Protecting your online passwords

With so many online accounts now in daily use, including banking, shopping, email and HMRC services, password security has never been more important. A weak or reused password can

22 Jan 26

Take care when labelling a bonus as discretionary in a contract

The High Court recently ruled on the interpretation and enforceability of "discretionary" bonus provisions in employment contracts. Mr. Gagliardi brought a breach of employment

22 Jan 26

Spring Statement 2026

The Chancellor, Rachel Reeves has confirmed that she will deliver the Spring Statement to the House of Commons on Tuesday, 3 March 2026. The Spring Statement is used to give an

22 Jan 26

Corporation Tax 19% or 25%?

If your company profits sit between £50,000 and £250,000, marginal relief can soften the jump from 19% to 25% Corporation Tax. The Corporation Tax main rate applies to companies

22 Jan 26

Annual payroll reporting chores

There are a number of annual payroll reporting issues that employers are required to complete. With the tax year ending on 5 April 2026, this means there are several key payroll

22 Jan 26

Saving tax using the Marriage Allowance

If one partner earns under £12,570, you could transfer part of their unused personal allowance and cut your tax bill by up to £252 a year. The Marriage Allowance applies to

22 Jan 26

Selling a second property?

CGT on certain UK residential property sales often has a strict 60-day reporting and payment deadline, so early planning can avoid penalties. If you are selling a second property,

Year: 2026

Scottish Budget Statement 2026-27

Construction Industry Scheme: tackling fraud

Do you need a company audit in the UK?

Protecting your online passwords

Take care when labelling a bonus as discretionary in a contract

Spring Statement 2026

Corporation Tax 19% or 25%?

Annual payroll reporting chores

Saving tax using the Marriage Allowance

Selling a second property?

Loans to Participators

What Is a person with significant control?

Meaning of “bona vacantia”

SJPR