Must the cash basis be used?
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.

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.

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.

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.

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.