When a sole trader or partnership transfers a business to a company, a chargeable gain may arise. This is calculated by reference to the market value […]
Bonuses are treated as taxable earnings, so both employers and employees need to understand how they are taxed and reported. For cash bonuses (including vouchers that […]
From 1 May 2026, the Renters’ Rights Act introduces the most significant changes to private renting in England for many years. The reforms affect how landlords […]
Late payment remains one of the most common causes of cash flow pressure for small businesses. Even profitable businesses can struggle if invoices are not paid […]
Recent government guidance has highlighted a growing risk of fraud linked to Winter Fuel Payments, with criminals attempting to exploit uncertainty around changes to eligibility and […]
Raising prices is rarely comfortable for business owners, yet it is often necessary to maintain margins as wages, materials, finance costs and energy bills rise. The […]
For the 2026-27 tax year, individuals with income between £100,000 and £125,140 face an effective marginal income tax rate of 60%. This unusually high rate is […]