Client Portal
Premier Accounts Blog
Stay up-to-date with Premier Accounts and industry news
Capital allowances restricted for project development costs
The tax treatment of predevelopment costs has been the subject of a recent Supreme Court decision. This is likely to mean that capital allowances will be restricted for some predevelopment costs. The
Reporting property gains
Anyone selling a UK residential property usually needs to report the disposal to HMRC within 60 days of completion. The requirement applies even where the individual is not normally required to report
New customs system for Northern Ireland trade
Businesses using the Trader Support Service (TSS) to move goods between Great Britain and Northern Ireland need to prepare for a new platform launching soon. From 20 October 2026, all goods movements
Corporation tax receipts pass £100 billion
HMRC’s latest Corporation Tax statistics show that receipts from corporate taxes passed £100 billion for the first time in 2025-26.
The main statistics are as follows:
Total receipts from all
Tax Diary November/December 2026
November 2026:
1 November 2026 – Due date for Corporation Tax payable by companies with an accounting period ended 31 January 2026, unless the company is required to pay Corporation Tax by
Flat fees and part-time workers: why “sole cause” no longer protects employers
A part-time private hire driver challenged a flat weekly fee his company charged for access to its booking and dispatch system. Because the fee did not vary with hours worked, part-timers paid far
New digital rules for tracking waste
A new system for recording waste movements came into operation on 1 October 2026.
The first phase of mandatory digital waste tracking applies to permitted or licensed sites receiving controlled waste
Are grid delays holding back investment?
A business may have the finance, premises and customers for an expansion project, yet still face another obstacle: obtaining enough electricity.
The Government has announced Great British Grid, a new
Share scheme returns – penalties are now being issued
Employers operating employee share schemes may now be receiving penalties from HMRC for failing to submit their employment related securities (ERS) end of year returns on time.
ERS schemes are used
Voluntary National Insurance contributions could be reformed
The government is considering changes to the voluntary National Insurance contributions (NICs) system following a call for evidence published earlier this year.
Voluntary NICs allow individuals to
