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

07 May 26

How capital gains are linked with Income Tax

How capital gains are linked with Income Tax is important to understand as your overall income position affects the Capital Gains Tax (CGT) rate you pay. CGT interacts directly

06 May 26

A pattern of workplace harassment may be treated as a continuous event

A pivotal ruling has raised a protective umbrella over those impacted by a toxic workplace environment, potentially extending employers' legal liability by months or even

04 May 26

Update on Companies House plans for profit and loss filing

There has been considerable discussion over the past year about whether small companies would be required to file profit and loss accounts at Companies House. Many practitioners

04 May 26

Non-tax considerations when returning to the UK

Returning to the UK after a period abroad can feel straightforward on the surface, but there are a number of practical and personal matters that need careful thought to ensure a

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

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

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

Tax on savings interest

If your taxable income for the 2026-27 tax year is less than £17,570, you will not pay any tax on the interest you receive. This figure combines the £5,000 starting rate for

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

S.J.P.R.

How capital gains are linked with Income Tax

A pattern of workplace harassment may be treated as a continuous event

Update on Companies House plans for profit and loss filing

Non-tax considerations when returning to the UK

Setting off losses against other income sources

NIC and tax after reaching State Pension age

Gifts to a spouse or civil partner

How bonuses are taxed

Tax on savings interest

Reclaiming VAT on taxi and ride-hailing fares

NIC and tax after reaching State Pension age

National Insurance liability on benefits in kind

New legal duty for landlords under the renters’ rights act

SJPR