Practical tax strategy, compliance guidance and regulatory analysis — written by a Fellow of ACCA with 20 years of forensic experience, and checked against current HMRC and gov.uk guidance.
How UK owner-managed companies are taxed — corporation tax, VAT, capital allowances, R&D and exit — and the reliefs a once-a-year review misses.
Open the guide →Guide · 5 articlesHow company directors are taxed and the most efficient ways to take money out — salary, dividends, pensions, loans and benefits — in plain English.
Open the guide →Guide · 5 articlesTax for UK landlords and property owners — the FHL changes, 60-day CGT, permitted development and Making Tax Digital — explained in plain English.
Open the guide →Most landlords still think of mortgage interest as an expense.
Read the full article → Tax Strategy · 6 min readIncorporation is pitched to landlords as the fix for the mortgage interest restriction, and the annual saving can be real.
Read the full article → Compliance · 7 min readSpend enough on builders and the Construction Industry Scheme stops being somebody else's problem and becomes a monthly filing obligation of your own…
Read the full article → VAT · 6 min readMost owner-managed businesses meet VAT registration late and by accident, because the rules are counter-intuitive in exactly two places.
Read the full article → Expenses · 7 min readMost directors still price an electric company car off the old two per cent figure.
Read the full article → Tax Strategy · 6 min readThe abolition of the furnished holiday lettings regime closed the door to business asset disposal relief for holiday-let owners, but the door did not slam…
Read the full article → Compliance · 7 min readConverting a family house into a shared rental is one of the most heavily promoted routes into property investment, and licensing is the obligation most…
Read the full article → Compliance · 7 min readUse other people's money is the most repeated sentence in property education.
Read the full article → Tax Strategy · 8 min readServiced accommodation, meaning short stays, nightly pricing and hotel-style turnover, has been sold hard as the highest-income use of a residential…
Read the full article → Compliance · 7 min readProperty training is very good at momentum: strategies, scripts, the encouragement to act.
Read the full article → Tax Strategy · 6 min readFor most owner-managers of a UK limited company, a small salary combined with dividends remains the standard way to extract profit in 2026/27, because the…
Read the full article → Tax Strategy · 6 min readThe furnished holiday lettings regime, which for decades taxed qualifying holiday lets almost as if they were a trade, was abolished from 6 April 2025 for…
Read the full article → VAT · 6 min readThe VAT Flat Rate Scheme lets a small business pay a fixed percentage of its VAT-inclusive turnover instead of tracking input and output VAT line by line…
Read the full article → Expenses · 6 min readThe statutory trivial benefits exemption lets an employer provide a small benefit worth £50 or less with no income tax, no National Insurance and no P11D…
Read the full article → Compliance · 6 min readA taxable gain on UK residential property must be reported and paid within 60 days of completion, through the HMRC Capital Gains Tax on UK property…
Read the full article → Tax Strategy · 7 min readEnterprise Management Incentive (EMI) options remain the most tax-efficient way for a growth-stage UK trading company to give key employees equity…
Read the full article → Tax Strategy · 7 min readBusiness Asset Disposal Relief still reduces the capital gains tax you pay when selling a trading business, but the rate has climbed from 10% to 14% and…
Read the full article → Tax Strategy · 6 min readFor owner-managed company directors, an employer pension contribution is frequently the most efficient way to move profit out of the company: it carries…
Read the full article → Compliance · 6 min readA plain-English guide for owner-managed companies to benefits in kind: what they are, how they are reported on form P11D and P11D(b) by 6 July, and the…
Read the full article → Compliance · 7 min readBasis period reform has replaced the old current-year basis with a tax-year basis for the self-employed and partners, so profits are now taxed as they…
Read the full article → Tax Strategy · 6 min readFull expensing lets companies deduct the full cost of qualifying new plant and machinery from taxable profits in the year of purchase, and it is now a…
Read the full article → Tax Strategy · 7 min readFor accounting periods beginning on or after 1 April 2024 the separate SME and RDEC schemes are gone, replaced by a single merged expenditure credit and a…
Read the full article → Tax Strategy · 7 min readThe 2024 amendments materially widened two of England's most useful permitted development rights: Class Q for agricultural buildings and Class MA for…
Read the full article → Tax Strategy · 6 min readFrom 6 April 2025 the employer secondary Class 1 National Insurance rate rose to 15% and the point at which it begins fell to £5,000, while the Employment…
Read the full article → Compliance · 6 min readMaking Tax Digital for Income Tax Self Assessment is no longer a future project: from 6 April 2026 sole traders and landlords with qualifying income above…
Read the full article → Compliance · 6 min readSI 2024/1298 raised the UK audit threshold by approximately 50%. Around 14,000 companies will lose mandatory audit.
Read the full article → Tax Strategy · 7 min readSince 1 April 2023 UK corporation tax has run on a two-rate system bridged by marginal relief.
Read the full article → VAT · 7 min readVAT is the tax where the most money falls through the cracks.
Read the full article → Tax Strategy · 5 min readIf your company has lent you money and the loan is still outstanding nine months after your company's year-end, your company owes HMRC a section 455 CTA…
Read the full article → Expenses · 6 min readHMRC allows generous deductions for business travel.
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