Expanding workplace benefits relief

From 6 April 2026, new tax rules will expand workplace benefits relief. The changes will simplify the treatment of certain ...
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IHT treatment of unused pension funds and death benefits

The 2027 reforms will shift more responsibility to personal representatives, who may need to manage withholding arrangements and settle any ...
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Agricultural and business property relief changes

Agricultural and business property relief changes that were first announced at Autumn Budget 2024 will come into effect from 6 ...
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Winter Fuel Payment tax charge

The June 2025 reforms introduce a £35,000 income limit for keeping the Winter Fuel Payment, with HMRC recovering the payment ...
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VCT and EIS changes

The new rules will allow companies to raise more capital under the following schemes although investors will need to factor ...
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Property and savings income subject to new tax rates

The government announced at Budget 2025 that dividend income, property and savings income, will be subject to new tax rates ...
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The value of an overhead audit

Many businesses regard their overheads as fixed, predictable, and largely outside their control. In reality, an overhead audit often uncovers ...
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Avoid over-stocking

Accountants often see the impact that excess stock has on a business long before the business owner realises what is ...
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Who pays Income Tax in Scotland

The rules that govern who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish ...
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