Loans to Participators
There are special rules to prevent close companies, generally companies controlled by a small group of individuals, from…
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Changes to reporting of BiKs
Mandatory payrolling of benefits in kind (BiKs) and taxable employment expenses will be introduced from 6 April 2027. This represents…
Why disregarding the minimum wage constitutes modern slavery
The National Minimum Wage (NMW) Act 1998 remains contentious, especially after the introduction of the NMW (Amendment) Regulations…
Spring Statement 2026
The Chancellor’s Spring Statement, presented to Parliament 3 March 2026, was packed with political content that has no…
AI and the future of work: why healthcare remains resilient
As artificial intelligence becomes embedded in everyday business activity, many clients are asking how it might affect their…
Renewed conflict in the Middle East
Renewed conflict in the Middle East is already having knock on effects for the global economy, and UK…
Filling in NIC contribution gaps
National Insurance credits can help qualifying applicants to fill contribution gaps in their National Insurance record. This can…
Which supplies are zero rated for VAT?
Understanding which supplies are zero rated for VAT is essential for any business. A zero-rated supply is still…
How to claim child benefits
An application to claim child benefits can usually be made 48 hours after you have registered the birth…
Meaning of trade for tax purposes
The meaning of trade for tax purposes, often referred to as HMRC’s “badges of trade” test helps determine…
Tax effects of letting out part of your home
If you have tenants living in your property, it is important to understand the Capital Gains Tax (CGT)…
When not to charge VAT
When issuing invoices, it is important to apply the correct VAT treatment. In some cases, that means not…
