Employees and business owners could be entitled to an additional £1,000 per year in tax relief for business journeys undertaken in personal vehicles.

Individuals and landlords with gross income from self-employment and/or property above £50,000 on the 2024-25 tax return are mandated to join Making Tax Digital (MTD) from April 2026. But what happens if that income has ceased by then?

An outstanding loan to a director or shareholder from a close company can trigger a tax charge under Section 455 of the Corporation Tax Act 2010.

From the tax year 2025-26 directors of close companies are required to provide additional information in their tax returns, even where no income has been received.

The Chancellor has announced significant and welcome changes for individuals facing tax bills under the loan charge

From April 2028 residential properties valued at £2m or more will attract a new high value council tax surcharge

With effect from 6.4.25 the preferential tax treatment enjoyed by UK resident individuals whose permanent home is outside the UK ('non-doms') has been withdrawn.

Changes to the company size thresholds from April 2025 will also apply for the purposes of the off-payroll working (OPW) rules

HMRC has updated its guidance to clarify the treatment of subcontracted research and development (R&D) expenditure under the SME scheme

The Government has announced plans to increase the threshold above which income from self-employment must be reported via self assessment.

As expected, the Chancellor has confirmed the abolition of the generous tax regime enjoyed by non-UK-domiciled individuals, or ‘non-doms’

The stamp duty land tax (SDLT) surcharge levied on purchases of second and subsequent homes has been increased from 3% to 5% with immediate effect

The Chancellor has extended the current freeze on inheritance tax (IHT) thresholds until 2030 and announced changes to the treatment of inherited pensions and other IHT reliefs.

HMRC has completed a long-overdue overhaul of the forms and associated guidance used to report chargeable events on which inheritance tax (IHT) is due on a trust.

Providing a nursery can be a powerful way to attract and retain staff, with childcare costs in the UK among the highest in the world.