Small Business Tax & Finance

April 2026 Issue

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Small Business Tax & Finance: April 2026 Issue

1 April 2026

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

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Disclaimer

Small Business Tax & Finance is intended to be a source of news and ideas for accountants and other taxation practitioners and financial advisors. No publication can be comprehensive enough to foresee all the considerations which may be relevant in individual cases and circumstances. Moreover, whilst great care is taken to ensure the highest standards of accuracy, the authors, the editor and the publisher cannot and do not accept any liability for any loss or disadvantage suffered by any person acting or refraining from acting in reliance on anything published in Small Business Tax & Finance.

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