Non-resident landlords scheme
The non-resident landlords scheme (NRLS) is a tax deduction scheme for taxing UK rental income of non-resident landlords. Where the let is managed by a …
ATED returns for 2026/27
The Annual Tax on Enveloped Dwellings (ATED) is a tax on residential property owned by a non-natural person, such as a company, which is valued …
Relief for replacement of domestic items
Where a landlord lets a residential property (including from 6 April 2025 onwards, a furnished holiday let), they are not entitled to tax relief for …
Registering late for self-employment – Tax implications
Starting in self-employment can feel daunting. There may be a website to create, a business bank account to open, pricing to set and possibly premises …
Buying another business through a company: Tax issues to consider
Most businesses expand via recommendation; however, there may come a time when a more effective method of expansion is needed such as acquiring\buying another business. …
Tax issues when a family company splits into two
There are many reasons why shareholder-directors of private family companies may decide to split a single business into two or more separate entities and have …
Understanding your tax code
Understanding your tax code in 2026 The tax code is fundamental to the operation of PAYE. It is made up of letters and numbers which …
Taxation of company vans in 2026/27
Where an employee is provided with taxation of company vans that is available for private use, a tax charge may arise under the benefit in …
Reduction in WDAs from April 2026
Where first year allowances, such as the Annual Investment Allowance or full expensing, are not claimed in respect of capital expenditure on plant and machinery, …
Costs of working from home
What are the costs of working from in 2026? When an employee working from home, they may incur additional costs as a result, such as …
Taxation of dividends in 2026/27
Taxation of dividends in 2026/27. As announced at the time of the 2025 Autumn Budget, the ordinary and upper dividend tax rates are increased by …
SDLT and exchanging the main residence
A supplement applies on top of the residential stamp duty rates where a person has two or more residential properties. The SDLT supplement is set …
