- : Year 12, issue 10

 
Widening participation of the EMI scheme Publication date: 26.02.2026
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The enterprise management incentive (EMI) scheme, which offers valuable tax breaks, will become more accessible from 6 April 2026. Why should the EMI appeal to your clients, and what do you need to know to advise them in 2026/27?
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Remuneration planning with personal holding companies Publication date: 26.02.2026
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You are helping a company and its shareholders resolve a dispute over the remuneration strategy of the owners. The older shareholders wish to retain their share of the profits in the company, whilst the younger shareholder wants to extract theirs. How could personal holding companies (PHCs) be the answer?
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Reconstructing safely after Budget 2025 Publication date: 26.02.2026
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The Budget 2025 included changes to the anti-avoidance rules surrounding reconstructions. What do you need to know to help those of your clients undertaking corporate deals to stay on the right side of the lines?
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Could reducing income leave clients better off? Publication date: 26.02.2026
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Once an individual’s adjusted net income exceeds £100,000, their personal allowance starts to reduce and they lose access to the government’s tax-free childcare top up. What can you do to help your clients avoid this situation?
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End user rules for builders: a cash-flow opportunity? Publication date: 26.02.2026
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One of your clients is a builder who buys and sells construction services. What advice can you give to make sure they are accounting for VAT correctly, and how can they boost their cash flow?
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Making Tax Digital: a new dawn for penalties Publication date: 26.02.2026
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Making Tax Digital for Income Tax (MTD IT) will bring in a completely new late‑submission and late‑payment penalty regime for landlords and sole traders from April 2026. What do you need to advise clients?
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Can clients claim relief for employment expenses? Publication date: 26.02.2026
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Employee clients may incur expenses that are necessary to carry out their role. What conditions must be met for income tax relief to be available, and how is it claimed?
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Scottish Budget: key announcements Publication date: 26.02.2026
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Following the main UK Budget in November 2025, the Scottish government presented its own version shortly after the new year. What key announcements should you inform clients about?
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Could maximum penalty apply? Publication date: 26.02.2026
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Could maximum penalty apply?..HMRC v WS Vision Ltd (in liquidation). WS Vision Ltd (W) operated an umbrella company model. Workers were paid a basic salary under PAYE plus loans from an offshore trust, intended to reduce income tax and NI contributions. HMRC said the arrangements were notifiable under the Disclosure of Tax Avoidance Schemes (DOTAS)...
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Was income tax repayment part of estate? Publication date: 26.02.2026
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Was income tax repayment part of estate?..Thomas v HMRC. Mrs Thomas died in December 2020. Her son (T), acting under power of attorney, dealt with her tax and inheritance tax affairs. The IHT400 included an estimated income tax repayment as an asset. T sought to remove this from the estate via a corrective account, arguing that at death there was no...
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