admin, Author at SJPR UK

01 May 25

Tax treatment of income after cessation

After a business closes, income can still arise. Post-cessation receipts must be properly reported and taxed under specific rules. Knowing what qualifies — and what does not

01 May 25

Tax refunds for dissolved companies

Dissolving a company ends its legal existence — but unresolved assets become property of the Crown under bona vacantia. Directors must act carefully to settle assets and

01 May 25

Definition of R&D for tax purposes

When claiming tax relief or capital allowances on R&D, it’s crucial to ensure activities meet strict statutory definitions. Understanding Section 437 ITA and DTI guidelines is

01 May 25

Is income from hobbies taxable?

Not every money-making hobby counts as a business for tax purposes. Knowing when a hobby crosses into trading territory is vital to avoid unexpected tax bills. If your side project

28 Apr 25

Cybersecurity

Cybersecurity might sound like something only big corporations need to worry about, but in truth, small businesses are increasingly in the firing line. In fact, many cyber

28 Apr 25

Access to Funding and Credit

For many small business owners, getting access to funding feels like trying to squeeze water from a stone. Traditional banks have always been a bit cautious when it comes to

24 Apr 25

Have you set up your Personal Tax Account yet?

Skip the phone queues. Your Personal Tax Account lets you manage everything from tax codes to refunds online. Quick, secure, and all in one place. If you haven’t signed up yet,

24 Apr 25

More in line for savings boost

From April 2025, more low-income workers on Universal Credit can join Help to Save. Save up to £50/month and get a 50% bonus - up to £1,200 over 4 years. A simple way to build your

24 Apr 25

Repeal of furnished holiday lets regime

From April 2025, holiday lets lose their special tax treatment. Landlords must prepare for new Income, Capital Gains, and Corporation Tax rules. Here's what’s changing. The repeal

24 Apr 25

VAT Road Fuel Scale Charges

The new VAT road fuel scale charges applicable from 1 May 2025 to 30 April 2026 have been published. The changes amend the VAT scale charges for taxing private use of road fuel to

admin

Tax treatment of income after cessation

Tax refunds for dissolved companies

Definition of R&D for tax purposes

Is income from hobbies taxable?

Cybersecurity

Access to Funding and Credit

Have you set up your Personal Tax Account yet?

More in line for savings boost

Repeal of furnished holiday lets regime

VAT Road Fuel Scale Charges

Electronic invoicing consultation

Changes to VAT on donations to charities

Income reporting threshold increased

SJPR