In this Issue
Tax efficient profit extraction - P1
Taking profits from personal or family company in 2026/27
Childminders’ deductible expenses - P3
The impact of MTD for ITSA
Tax treatment of sponsorship payments - P5
Sponsorship of sporting and equestrian activities
News in Brief - P7
The latest developments in tax and National Insurance
Tax and Finance Diary - P8
Key deadlines in the coming months
Rates and allowances 2026/27 - P12