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Blog

26 Feb 2026

Keeping digital records for MTD

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.

18 Feb 2026

Jointly owned properties and MTD

Unincorporated landlords who had combined property and trading income in 2024/25 of £50,000 or more must comply with Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) from 6 April 2026.

10 Feb 2026

Business rate changes ahead

From April 2026, many businesses may find that their business rates increase.

06 Feb 2026

Disincorporation of a company

In the not-too-distant past, incorporation was synonymous with automatic tax savings.

04 Feb 2026

Are you running a business or enjoying a hobby?

Many digital platforms and online marketplaces in the UK, such as eBay, typically consider a seller to be a trader if they list items frequently or in bulk, or if the individual is perceived as selling items with the intent to generate profit.

02 Feb 2026

Free fuel – Is it a worthwhile benefit?

Many employees see being allowed the use of their own company car as acknowledgement of their status in a company.

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.

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