S.J.P.R., Author at SJPR UK

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

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

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

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

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

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

Beware Winter Fuel Payment scams

Pensioners are being urged to stay vigilant for any Winter Fuel Payment scams. HMRC is starting to recover Winter Fuel Payments issued for winter 2025 from those earning over

23 Apr 26

Pay back private fuel costs and avoid tax charge

Employees who receive fuel from their employer for private use in a company car can avoid paying the car fuel benefit charge by reimbursing the full cost of the private fuel. This

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

S.J.P.R.

Setting off losses against other income sources

Reclaiming VAT on taxi and ride-hailing fares

How bonuses are taxed

NIC and tax after reaching State Pension age

Gifts to a spouse or civil partner

Cash flow resilience in uncertain trading conditions

New legal duty for landlords under the renters’ rights act

Beware Winter Fuel Payment scams

Pay back private fuel costs and avoid tax charge

Who pays Income Tax at Scottish rates?

How the Marriage Allowance works

Self-employed National Insurance

National Insurance liability on benefits in kind

SJPR