News & Updates

Must the cash basis be used?

Must the cash basis be used?

Must the cash basis be used?Jess Brooks
Published on: 13/01/2026

The cash basis is now the default for many unincorporated UK businesses — but it isn’t always the best option. Find out who must use it, who’s excluded, and when choosing the accrual basis may be more beneficial.

Entrepreneur
Property companies and the effect of rise in dividend tax rates

Property companies and the effect of rise in dividend tax rates

Property companies and the effect of rise in dividend tax ratesJess Brooks
Published on: 13/01/2026

While property companies avoid the new property tax rates, shareholders may still feel the impact. From April 2026, higher dividend tax rates will affect how profits are extracted from property companies.

Property
Changes to ISAs and the savings tax rate on the horizon

Changes to ISAs and the savings tax rate on the horizon

Changes to ISAs and the savings tax rate on the horizonJess Brooks
Published on: 07/01/2026

From April 2027, tax on savings income is set to rise and cash ISA limits will change. This article explains what the new rules mean for savers and why using ISA allowances wisely will matter more than ever.

General
The future for invoices and receipts

The future for invoices and receipts

The future for invoices and receipts Jess Brooks
Published on: 06/01/2026

Receipts and invoices remain essential evidence for tax purposes. With HMRC increasing scrutiny and mandatory e-invoicing planned from 2029, businesses should prepare now for a fully digital approach to record-keeping.

Entrepreneur