How the VAT Flat Rate Scheme works in 2026/27, why the limited cost trader 16.5% rate wipes out the saving, and how to decide if it still pays.
How the trivial benefits exemption lets UK employers give staff and directors tax-free gifts up to GBP 50, the rules, the limits, and the traps for 2026/27.
Registering for VAT voluntarily below the £90,000 threshold can help you reclaim input VAT and appear more credible to B2B clients. But there are real risks too. Find out if it makes sense.
How VAT partial exemption works in 2026/27: the standard method, de minimis limits, the annual adjustment, and how to recover input VAT correctly.
Corporation tax marginal relief explained for 2026/27 -- small profits rate 19%, main rate 25%, the 3/200 fraction, and associated company rules.
Overdrawn director loan accounts trigger 33.75% S455 corporation tax if not repaid within 9 months. Learn the rules, the traps and the best clearing strategies for 2026/27.
A practical guide to VAT registration in 2026: the £90,000 threshold, voluntary registration pros and cons, VAT schemes, and Making Tax Digital obligations.
The Employment Allowance rises to 10,500 pounds from April 2025, saving small businesses up to 10,500 pounds on employer National Insurance. Full guide for 2026/27.
Employment Allowance rises to £10,500 in 2026/27. Find out who qualifies, who is excluded, how to claim through payroll software and the connected companies rules.
How the VAT Margin Scheme works for second-hand goods, antiques, art, and collectibles in 2026 -- VAT on profit margin only, eligible goods, global accounting, auctioneers scheme, and record-keeping requirements.
