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30 Mar 2026
A director’s loan account (DLA) is an accounting record that tracks funds owed by a company and its individual directors.
27 Mar 2026
Directors of limited companies are generally not personally liable for unpaid corporation tax as limited liability usually protects them.
25 Mar 2026
For owner-managed businesses, paying school or university fees through the company can appear attractive, especially if the company has surplus cash.
23 Mar 2026
A supplement applies on top of the residential stamp duty rates where a person has two or more residential properties.
19 Mar 2026
Where a property business is operated through a company, the profits need to be extracted if they are to be used personally.
17 Mar 2026
The abolition of the furnished holiday lettings regime abolished day counting for tax purposes from 6 April 2025 onwards.
13 Mar 2026
In personal and family companies, director shareholders often borrow money from the company.
10 Mar 2026
From 6 April 2026, the 100% rate of agricultural property relief (APR) and business property relief (BPR) is only available on the first £2.5m of qualifying business and agricultural property.
08 Mar 2026
As the tax year draws to a close, directors of personal and family companies should consider whether it is worthwhile paying a dividend before 6 April 2026.
05 Mar 2026
State pension entitlement depends on a person having sufficient qualifying years, which in turn depends on them having paid or been treated as having paid sufficient National Insurance contributions.
02 Mar 2026
As the end of the 2025/26 tax year approaches, it is a good idea to undertake a financial review and assess whether there is any action you can take to cut your tax bill.
26 Feb 2026
One of the key requirements under Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) is the need to keep digital records of income and expenses.
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