admin, Author at SJPR UK

04 Sep 25

Gifts with reservation of benefit

Gifting assets can cut inheritance tax, but traps like “gifts with reservation of benefit” may undo the plan. The majority of gifts made during a person's lifetime are

02 Sep 25

Balancing access to justice and abuse of process

An extended civil restraint order (ECRO) was issued against a prolific Employment Tribunal (ET) litigant for presenting repeated and baseless claims. A Mr. Khan has been described

01 Sep 25

Cash flow resilience and access to funding

Running a small business often feels like walking a financial tightrope. Cash can be flowing in nicely one month, only to dry up the next. With interest rates higher than they were

01 Sep 25

Keeping your best people with flexible working

For many small business owners, finding and keeping good staff is one of the biggest headaches. Recruitment is costly, time-consuming and uncertain. That is why focusing on staff

28 Aug 25

Unused pension funds and IHT from April 2027

From 6 April 2027, new measures first announced in the Autumn Budget 2024 will come into force. These changes will bring most unused pension funds and death benefits into the scope

28 Aug 25

MTD for IT taxpayer exemption

From April 2026, the self-employed and landlords must use MTD for IT, but exemptions may apply in limited cases. If you are self-employed or a landlord with income over £50,000,

28 Aug 25

What if your pension contributions are excessive?

You can claim tax relief on pension contributions up to 100% of earnings, but exceeding the annual allowance may trigger charges. Tax relief is paid on pension contributions at the

28 Aug 25

Corporation tax roadmap

With a £50bn shortfall looming, the Chancellor may need to revisit last year’s Corporation Tax roadmap commitments. As this year’s Autumn Budget approaches, it is an interesting

28 Aug 25

What are the current Income Tax bands and allowances?

Income Tax applies to earnings, pensions, savings, dividends and more, with different bands across the UK nations. Individuals can be liable to Income Tax at any age. There are

28 Aug 25

Fixing problems with running payroll

Employers must report pay and deductions correctly to HMRC, but errors can usually be fixed in your next FPS. Employers need to use payroll software or other payroll services to

admin

Gifts with reservation of benefit

Balancing access to justice and abuse of process

Cash flow resilience and access to funding

Keeping your best people with flexible working

Unused pension funds and IHT from April 2027

MTD for IT taxpayer exemption

What if your pension contributions are excessive?

Corporation tax roadmap

What are the current Income Tax bands and allowances?

Fixing problems with running payroll

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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