The tax rules concerning what constitutes a distribution for tax purposes have remained largely unchanged since Corporation Tax was introduced…

Businesses planning major infrastructure and development projects should be aware of a new government consultation on the tax treatment of…

UK employers with employees who normally work overseas may have PAYE and National Insurance obligations when those employees come to…

HMRC is currently carrying out its annual reconciliation of PAYE for the 2025-26 tax year. Between June and November, HMRC…

The temporary 5% reduced rate of VAT introduced for certain children’s meals, tickets and family attractions ended on 1 September…

Where an employee is promised a discretionary bonus as an incentive, an employer may be held liable for the full…

An important change is coming to the way companies file their annual accounts. From 1 April 2028, all UK-registered companies…

The latest figures from the Office for National Statistics suggest that conditions remain challenging for many UK businesses. In July…

Self-employed individuals can deduct allowable business expenses from their income when calculating taxable profits. However, businesses must keep accurate records…

Businesses should regularly review whether individuals working for them are correctly classified as employees, workers or self-employed. Getting employment status…

Businesses investing in qualifying assets may be able to claim the Annual Investment Allowance (AIA) and deduct the full cost…

Employers providing uniforms or protective clothing to employees need to understand the tax and National Insurance rules that apply. The…