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Blog

27 Apr 2026

Buying another business through a company: Tax issues to consider

Most businesses expand via recommendation; however, there may come a time when a more effective method of expansion is needed such as acquiring another business.

23 Apr 2026

Tax issues when a family company splits into two

There are many reasons why shareholder-directors of private family companies may decide to split a single business into two or more separate entities.

21 Apr 2026

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 managed by a letting agent, the letting agent must deduct tax from the landlord’s UK rental income and pay it over to HMRC.

17 Apr 2026

ATED returns for 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, which is valued at £500,000 or more, unless an exemption applies.

14 Apr 2026

Relief for replacement of domestic 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 when they purchase domestic items, such as furniture, furnishings, household appliances, and kitchenware. Instead, relief is given for the cost of replacing the item.

10 Apr 2026

Understanding your tax code

The tax code is fundamental to the operation of PAYE. It is made up of letters and numbers which take account of the allowances that you receive and also any deductions from those allowances, for example, to collect underpaid tax.

08 Apr 2026

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 benefit in kind legislation.

06 Apr 2026

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 plant and machinery, or not claimed in full, relief is instead given by way of writing down allowances (WDAs).

03 Apr 2026

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.

01 Apr 2026

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 points from 6 April 2026. The additional dividend rate remains unchanged. The increase will affect those with investments in shares who receive dividend income and also shareholders in personal and family companies who extract profits by way of dividends.

01 Apr 2026

Registering late for self-employment – Tax implications

Starting in self-employment can feel daunting. There may be a website to create, a business bank account to open, pricing to set and possibly premises to secure.

30 Mar 2026

Charging interest where a director’s loan account is in credit

A director’s loan account (DLA) is an accounting record that tracks funds owed by a company and its individual directors.

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