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Registration slow for MTD IT Publication date: 30.03.2026
Article database
According to a reports, only 10% of businesses due to be mandated into Making Tax Digital for Income Tax from April 2026 have been registered. What do you need to do if your clients need signing up?
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Will expat clients qualify for the state pension? Publication date: 30.03.2026
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Your client lives in Canada and is seeking advice on how much UK state pension she will receive and whether she can, and should, top it up. What new restrictions on NI contributions from April 2026 might affect this and what should you recommend?
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How quickly must HMRC issue assessment? Publication date: 30.03.2026
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Your client had a compliance review that started two years ago. It has been repeatedly drawn out by the officer requesting extra information. If the officer issues an assessment now, will it be out of time?
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Can business property relief apply before two years? Publication date: 30.03.2026
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You are advising three owner-manager clients on the business property relief (BPR) implications of transferring their trading company shares. Not all of the shares have been owned for two years. Are there any exceptions to the two-year ownership requirement?
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Help clients optimise capital allowance claims Publication date: 30.03.2026
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The introduction of a new 40% first-year allowance and a forthcoming reduction in main rate writing down allowances move the goalposts for tax relief on plant and machinery expenditure. What claims are available and how can clients optimise their relief?
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Was joint income taxable despite non-receipt? Publication date: 30.03.2026
Article database
Was joint income taxable despite non-receipt?..Odina v HMRC. Mrs Odina (O) jointly owned three rental properties with her former husband. For the tax years 2019/20, 2020/21 and 2021/22 she submitted self-assessment returns showing adjusted net income exceeding £50,000 in each year, including a 50% share of the rental profits. She received child benefit...
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Making an accruals basis election Publication date: 30.03.2026
Article database
The cash basis is now the default basis of accounts preparation for unincorporated businesses. However, if clients want to use the accruals basis instead, what do they need to do and when will it be worthwhile?
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Does personal use of computers create tax issue? Publication date: 30.03.2026
Article database
Your client employs a large number of staff that work from home at least part of the time. These individuals are provided with laptops to enable them to work remotely. If they use them for personal matters, e.g. watching videos, are there tax consequences?
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Invoicing: can you improve your VAT cash flow? Publication date: 04.10.2022
Article database
The economic slowdown might mean that some of your customers are taking longer to pay their invoices. This means that you cannot pay your suppliers as quickly. How could changing your invoicing procedures help your VAT cash flow?
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Rugby club income: donation or payment for services? Publication date: 04.10.2022
Article database
One of our subscribers is the treasurer of a VAT-registered rugby club. It will be paid £15,000 each year from an insurance company in return for the right to purchase the club’s entitlement to tickets for international matches. Will this be subject to VAT?
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Last updated: 27.03.2026
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