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05 Feb 26

Do you charge VAT when you sell a company car?

The question of whether or not you are required to charge VAT when selling a company car depends on how the vehicle was bought and whether VAT was recovered at the time.

05 Feb 26

Eligibility for Business Asset Disposal Relief

Business Asset Disposal Relief (BADR) can significantly reduce the Capital Gains Tax due when selling a business or shares, but with higher rates coming from April 2026, timing and

04 Feb 26

Payments made into employee benefit trusts constitute taxable income

A Tribunal recently ruled that payments made for work into a third-party trust constitute immediate employment earnings. This decision effectively precludes employers from using

02 Feb 26

The rise of the silver economy

The term “silver economy” is used to describe the growing economic activity linked to an ageing population. In the UK and across much of the developed world, people are

02 Feb 26

Turning waste disposal into an income stream

For many businesses, waste disposal is seen purely as a cost, an unavoidable expense required to stay compliant and keep operations running smoothly. However, there is growing

29 Jan 26

MTD for Income Tax – check if and when you need to use it

If you have not yet checked if and when you need to use Making Tax Digital (MTD) for Income Tax, you should do so as a matter of urgency. This is because from April 2026 the way

29 Jan 26

Scottish Budget Statement 2026-27

Scotland’s Finance Secretary, Shona Robison delivered her third Budget statement to the Scottish parliament on 13 January 2026. This is the final Budget before the Holyrood

29 Jan 26

Welsh Budget 2026-27

The Welsh Final Budget for 2026-27 was published on 20 January 2026. The Budget sets out the Welsh government’s revenue and capital spending plans, including detailed portfolio

29 Jan 26

New 40% First Year Allowance now in force

The new 40% First Year Allowance came into force from 1 January 2026. This marks an important development for businesses investing in plant and machinery. The new allowance was

29 Jan 26

Check your National Insurance record

It is recommended to check your National Insurance record as this can affect your future entitlement to the State Pension and other benefits. By using the online service, you can

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Do you charge VAT when you sell a company car?

Eligibility for Business Asset Disposal Relief

Payments made into employee benefit trusts constitute taxable income

The rise of the silver economy

Turning waste disposal into an income stream

MTD for Income Tax – check if and when you need to use it

Scottish Budget Statement 2026-27

Welsh Budget 2026-27

New 40% First Year Allowance now in force

Check your National Insurance record

Loans to Participators

What Is a person with significant control?

Meaning of “bona vacantia”

SJPR