Latest news and updates
The term permanent establishment (PE) is an important tax concept for businesses that operate across international borders. In simple terms, it...
02/07/2026
Employers are reminded that Class 1A National Insurance contributions (NICs) for the 2025-26 tax year must be paid by 19 July 2026 (or 22 July 2026 if...
The Construction Industry Scheme (CIS) is used within the UK construction sector to help manage payments between contractors and subcontractors...
Carried interest is essentially a share of the profits from an investment fund that is paid to the fund managers. Unlike a fixed fee, its value...
A ‘60% Income Tax band’ can arises when an individual’s income exceeds £100,000 in a tax year. Once this threshold is crossed, the personal allowance...
The High Income Child Benefit Charge (HICBC) applies where an individual or their partner receives Child Benefit, and their adjusted net income...
Winning new customers is important, but many businesses overlook the value of keeping the customers they already have. Existing customers are often...
29/06/2026
Many successful businesses begin by working closely with one major customer. While this can provide valuable income and stability in the early years,...
The Investment Manager Exemption (IME) is a long-standing HMRC concession that helps attract international investment in the UK. It allows overseas...
25/06/2026
Employees may be entitled to tax relief on certain professional fees and subscriptions that they pay personally. The relief is available where...
Understanding dividend tax is important for anyone who receives income from shares in a company. Dividends are taxed differently from salary, pensions...
When employers provide mobile phones to employees, it is important to understand the tax treatment that applies to both the device and any related...
