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30 Jan 2026

Do ‘resident cruisers’ pay income tax?

An increasing number of people live on cruise ships.

28 Jan 2026

Must the cash basis be used?

For UK unincorporated businesses, the cash basis is now the default method for calculating taxable profits.

26 Jan 2026

The future for invoices and receipts

It is becoming increasingly noticeable that after a purchase is made in a shop or restaurant, the customer is asked ‘Do you want a receipt?’.

23 Jan 2026

Mansion tax

A new council tax charge, the High Value Council Tax Surcharge (HVCTS), is to be introduced in April 2028.

21 Jan 2026

Property companies and the effect of rise in dividend tax rates

Corporate landlords will not be hit by the property tax rises that will apply to unincorporated landlords from 6 April 2027.

19 Jan 2026

New property tax rates

Unincorporated landlords pay income tax on the profits of their property rental business.

15 Jan 2026

New 40% FYA and reduction in WDAs

A new 40% first-year allowance (FYA) is to be introduced from April 2026.

13 Jan 2026

Benefit in kind changes

As far as benefits in kind are concerned, there were both winners and losers in the Budget.

09 Jan 2026

The £100,000 cliff edge

All things being equal, receiving a pay rise which takes your income over £100,000 would be seen as a cause for celebration.

07 Jan 2026

Changes to ISAs and the savings tax rate on the horizon

During the Chancellor’s Budget speech, savers received the unwelcome news that the rate of tax on savings income is to increase and the cash ISA limit to fall.

05 Jan 2026

What the hike in the dividend tax rate means for personal and family companies

In her tax-raising Budget on 26 November 2025, the Chancellor announced that the dividend ordinary rate and the dividend upper rate are to rise by two percentage points from 6 April 2026.

29 Dec 2025

When the real tax percentage is 60%

At first glance, the UK’s income tax rates seem straightforward, comprising the basic, higher and additional rate bands (currently 20%, 40% and 45% in England, Wales and Northern Ireland).

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