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Reduction in WDAs from April 2026
Where first year allowances, such as the Annual Investment Allowance or full expensing, are not claimed in respect of capital expenditure on…
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Taxation of company vans in 2026/27
Where an employee is provided with a company van that is available for private use, a tax charge may arise under the…
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Registering late for self-employment
Starting in self-employment can feel daunting. There may be a website to create, a business bank account to open, pricing to set…
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Non-resident landlords scheme
The non-resident landlords scheme (NRLS) is a tax deduction scheme for taxing UK rental income of non-resident landlords. Where the let is…
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Rental – replacing items
Where a landlord lets a residential property (including from 6 April 2025 onwards, a furnished holiday let), they are not entitled to tax relief…
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Tax when companies split
There are many reasons why shareholder-directors of private family companies may decide to split a single business into two or more separate…
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Understanding a tax code
The tax code is fundamental to the operation of PAYE. It is made up of letters and numbers which take account of…
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Costs of working from home
When an employee works from home, they may incur additional costs as a result, such as higher gas and electricity bills. The…
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Taxation of dividends in 2026/27
As announced at the time of the 2025 Autumn Budget, the ordinary and upper dividend tax rates are increased by two percentage…
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Tax on Enveloped Dwellings 2026/27
The Annual Tax on Enveloped Dwellings (ATED) is a tax on residential property owned by a non-natural person, such as a company,…
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