Issues

In this Issue Overnight accommodation for airline crew - P1 Recent tribunal decision on deduction of expenses Health and welfare benefits - P3 Updated guidance on welfare benefits Is there a trade? - P5 How to determine whether a trade exists News in Brief - P7 The latest developments intax and National Insurance Tax and Finance Diary - P8 Key

In this Issue New property and savings tax rates -P1 Planning ahead for clients Lower threshold for MTD for ITSA -P3 Identifying affected clients Anti-avoidance information notices - P5 New HMRC powers explained News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance Diary -P8 Key deadlines in the coming

In this Issue Extending VAT online marketplace liability - P1 HMRC consultation Short-term business visitors - P3 Guidlines for Compliance Settling your PSA -P5 What employer clients need to do News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance Diary - P8 Key deadlines in the coming months

In this Issue Timely payment in ITSA - P1 HMRC consultation Payment of PAYE and VAT by direct debit - P3 Consultation proposals Mileage payments and simplified expenses - P5 New approved rate News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance Diary - P8 Key deadlines in the coming months

In this Issue Temporary VAT reduction - P1 5% rate for children's meals and admission tickets Phased introduction of mandatory payrolling - P3 Changes to timetable News in Brief - P5 The latest developments in tax and National Insurance Tax and Finance Diary - P6 Key deadlines in the coming months Client Bulletin - P10 Topical newsletter for

In this Issue Disincorporation - P1 The tax implications Beating the £100,000 threshold - P3 How to preserve the personal allowance and tax-free childcare NIC round-up - P5 The different classes explained News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance Diary - P8 Key deadlines in the coming months

In this Issue Reporting company payments to participators - P1 Consultation on modernising the reporting framework Gains on UK life assurance policies - P3 Taxation of chargeable event gains Reporting 2025/26 expenses and benefits - P5 Payrolling, PSAs and P11D reporting News in Brief - P7 The latest developments in tax and National Insurance Tax and Finance Diary

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