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25 Sep 25

VAT – Entertainment provided to directors and partners of a business

When considering VAT on entertainment provided solely to directors or partners of a business it is generally not recoverable as VAT Input Tax. HMRC considers that directors and

25 Sep 25

Exception from VAT registration

Businesses over £90,000 turnover must register for VAT, but HMRC may grant exceptions if the increase is temporary. A business must register for VAT if either of the following

25 Sep 25

Are casual payments taxable?

Not all casual payments are tax-free; HMRC’s miscellaneous income rules may apply depending on the circumstances. The special miscellaneous income rules sweep-up provisions that

25 Sep 25

Sharing income from jointly held property

The standard tax treatment for couples living together, whether married or in a civil partnership, is that income from jointly held property is split equally (50:50) between them,

22 Sep 25

Choosing the right way to buy a vehicle for your business

For many business owners, a vehicle is an essential tool. Whether it is for visiting clients, delivering goods, or simply keeping things moving, choosing how to finance a vehicle

22 Sep 25

What is the recent £150bn tech investment deal?

During the State Visit by President Trump, the UK secured a record-breaking £150 billion of inward investment from US firms. The package is intended to boost jobs, support growth,

18 Sep 25

Beware scams pretending to be HMRC

Fraudsters are continuing to target taxpayers with scam emails as the deadline for submission of self-assessment returns for the 2024-25 tax year gets ever closer. In the 12 months

18 Sep 25

Tax relief for employer contributions to a pension scheme

Employers can generally claim tax relief on contributions made to a registered pension scheme by deducting those payments as an expense when calculating their business profits.

18 Sep 25

Dividend taxes will they increase?

Speculation is growing that rates or allowances applied to dividend income may change in the next Budget. The current tax rates for dividends received (in excess of the £500

18 Sep 25

Who needs to register for anti-money laundering supervision

If your business operates in a sector covered by the Money Laundering Regulations, you must be monitored by a supervisory authority to ensure compliance. This article outlines who

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VAT – Entertainment provided to directors and partners of a business

Exception from VAT registration

Are casual payments taxable?

Sharing income from jointly held property

Choosing the right way to buy a vehicle for your business

What is the recent £150bn tech investment deal?

Beware scams pretending to be HMRC

Tax relief for employer contributions to a pension scheme

Dividend taxes will they increase?

Who needs to register for anti-money laundering supervision

Benefits of the VAT Cash Accounting Scheme

What is the High Income Child Benefit Charge?

The Marriage Allowance if circumstances change

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