9 articles tagged with Business.
How rollover relief defers Capital Gains Tax when you reinvest proceeds from selling a qualifying business asset in 2026/27: qualifying assets, the reinvestment window, partial reinvestment, and an example.
How the UK Apprenticeship Levy works in 2026: 0.5% on payroll above £3 million, the £15,000 allowance, digital accounts, incentive payments for hiring apprentices, and the reforms under way.
Everything limited companies need to know about the 19% small profits rate, 25% main rate, and marginal relief calculations for 2026/27.
A detailed comparison of the three main director salary strategies for 2026/27: £0, £6,396, and £12,570, with full calculations showing which is best for your situation.
A step-by-step guide to claiming Employment Allowance in 2026/27, including who qualifies, who is excluded, how to claim via payroll software, and the de minimis state aid rules.
How the April 2023 merger of the SME and RDEC schemes affects your R&D tax credit claim in 2026, including the new ERIS for R&D-intensive SMEs and mandatory advance notification.
A detailed tax comparison of sole trader vs limited company structures in 2026/27, including break-even analysis and the real admin costs of going limited.
A practical guide to VAT registration in 2026: the £90,000 threshold, voluntary registration pros and cons, VAT schemes, and Making Tax Digital obligations.
Commercial property is VAT-exempt by default. The Option to Tax lets owners charge 20% VAT and recover input tax. Here is how OTT, the CGS and TOGC rules work in 2026.