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

23 Apr 26

What is the Annual Investment Allowance?

The Annual Investment Allowance (AIA) is a valuable tax relief that allows businesses to deduct the full cost of qualifying plant and machinery from their taxable profits. This

23 Apr 26

Filing your 2025-26 self-assessment tax return

The 2025-26 tax year ended on 5 April 2026, and attention now turns to filing your self-assessment tax return. While many leave this until the last minute, there are advantages to

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

20 Apr 26

Hedging against rising costs

Rising prices remain a concern for many UK business owners, particularly where energy, materials, labour and finance costs are unpredictable. While it is rarely possible to

20 Apr 26

Interest rate outlook for 2026

The outlook for UK interest rates during 2026 remains uncertain, although current expectations suggest relative stability, with the possibility of modest reductions later in the

20 Apr 26

Preparing for a new employment landscape in 2026/27: Further protections

Annual leave & holiday pay (effective April 2026) From 6 April, the Employment Rights Act (ERA) 2025 has introduced strict new record-keeping duties, requiring employers to

16 Apr 26

Settlor retains interest in settled property

The settlements legislation is designed to ensure that where a settlor retains an interest in settled property, the income arising is treated as the settlor’s income for all tax

16 Apr 26

VAT Flat Rate Scheme – what is a limited cost trader?

The VAT Flat Rate Scheme is designed to simplify the way a business accounts for VAT and, in doing so, reduce the administrative burden associated with VAT compliance. The scheme

16 Apr 26

Filing deadlines for reporting expenses and benefits

Employers providing employees with expenses or benefits in kind must comply with specific reporting, filing, and payment obligations each tax year. These requirements are designed

16 Apr 26

Filing obligations for private limited companies

Those responsible for the accounts and tax compliance of private limited companies must ensure they are fully aware of the relevant obligations and statutory deadlines. Following

S.J.P.R.

What is the Annual Investment Allowance?

Filing your 2025-26 self-assessment tax return

Beware Winter Fuel Payment scams

Hedging against rising costs

Interest rate outlook for 2026

Preparing for a new employment landscape in 2026/27: Further protections

Settlor retains interest in settled property

VAT Flat Rate Scheme – what is a limited cost trader?

Filing deadlines for reporting expenses and benefits

Filing obligations for private limited companies

How the Marriage Allowance works

Self-employed National Insurance

National Insurance liability on benefits in kind

SJPR