Planned inheritance tax relief restrictions from April 2026
In Autumn Budget 2024, the Chancellor announced that restrictions to the amount of Agricultural Property Relief (APR) and Business Property Relief (BPR) […]
Month: October 2025
Making Tax Digital: advice for digitally excluded taxpayers
HMRC has published long-awaited guidance on how digitally excluded individuals should apply for an exemption from Making Tax Digital (MTD) for Income […]
VAT: when is a biscuit ‘chocolate covered’?
In a recent First Tier Tribunal (FTT) case, Ferrero Ltd v HMRC, the FTT found that Nutella Biscuits are zero-rated for VAT. […]
Partial win for taxpayer in SDLT/ATED relief case
In a recent Upper Tribunal (UT) case, Investment and Securities Trust Limited v HMRC, the UT found that a company was entitled […]
Advisory Fuel Rates: electric car charging
In the previous edition of this newsletter we showed HMRC’s Advisory Fuel Rates (AFRs) applicable from 1 September 2025. You may have […]
Diary of main tax events November / December 2025
Date What’s Due 1 November Corporation Tax for year to 31/01/2025, unless quarterly instalments apply 19 November PAYE & NIC deductions, and […]
Last chance to verify your identity before the November deadline
Time is running out for company directors, members of LLPs and Persons with Significant Control (PSCs) to verify their identity. From 18 […]
PPF levy reform: How it is saving £45 million for pensions schemes
The Pension Protection Fund (PPF) will no longer charge a levy this year, freeing up £45 million across 5,000 Defined Benefit (DB) […]
Building resilient finances – the importance of income and key person protection
For many business owners, the biggest threat to financial security isn’t always the market, the competition or even the broader economy. It’s […]
Incorporating investment bonds into your portfolio – The benefits and potential downsides
When it comes to structuring your wealth, most people are familiar with pensions, ISAs and direct investments. Yet there’s another option that […]
Request a call back