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The marginal Corporation Tax rates
The rate of Corporation Tax payable depends on the level of a company’s taxable profits. The main rate is 25% and applies where profits exceed £250,000. At the other end of the scale, companies with
Business.gov.uk advice selling to international markets
There are a variety of services available to assist UK exporters that can be found at https://www.business.gov.uk/export-from-uk/
There you can find a range of government-backed tools and support to
Tax-free and taxable State Benefits
While there are many state benefits available, it is not always clear which of these are taxable and which are tax-free.HMRC’s guidance outlines the following list of the most common state benefits
Your responsibilities if registered for VAT
It is important to understand both when VAT registration is required and the ongoing obligations that follow. The VAT registration threshold is currently £90,000 of taxable turnover, although
Managing stock turnover
Stock turnover management is one of the most important drivers of business profitability, cash flow strength and resilience during periods of rising costs. Stock represents cash that has been
Income from spare capacity
Many businesses have spare capacity that could generate additional income with relatively little additional cost. Spare capacity may arise where premises, staff time, equipment or intellectual
VAT recovery on car leasing
The VAT treatment of car leasing is an important consideration for businesses that incurs VAT on these costs. In general, leasing companies are able to recover the VAT incurred on the purchase of
MTD for Income Tax – are you affected?
If you have not yet checked whether you need to use Making Tax Digital (MTD) for Income Tax, now is the time to urgently see if you are affected. The Income Tax reporting requirements for some
Could you claim the Marriage Allowance
The Marriage Allowance applies to married couples and civil partners where one partner does not pay Income Tax, usually because their income is below the personal allowance. For the 2025–26 tax year,
Rolling over capital gains
Rolling over capital gains can be an effective way for business owners to defer Capital Gains Tax (CGT) when selling or disposing of certain business assets. This is done using Business Asset Rollover
