Sara White, Editor, Business & Accountancy Daily
New accounting rules under Charity SORP 2026 introduce higher thresholds for accruals accounts, and new lease and income requirements, while regulator plans review to further simplify
Sara White, Editor, Business & Accountancy Daily
Crackdown on abuse of R&D tax relief by SMEs sees sharp fall in number of claims but total paid out to all business up 5%
Sara White, Editor, Business & Accountancy Daily
After HMRC forced to automatically enrol third of first cohort of Making Tax Digital (MTD) due to non-compliance, it is advising the million plus £30,000 earners to prepare early and sign up
Sara White, Editor, Business & Accountancy Daily
Government move to restrict the use of zero hours contracts set to cost up to £2.9bn a year in direct costs to business
AI-assisted drafting and re-drafting may gradually alter the substance of advice in ways that are difficult to detect, so professional judgment is absolutely critical while ‘vibe lawyering’ must be avoided, says Cécile Perrault, senior associate, tax disputes at Stewarts
The Quillan decision at the Upper Tribunal addresses an important issue concerning the taxation of loans, particularly the meaning of a loan being written off, explains Matt Greene, partner, tax disputes at Stewarts Law
The tribunal ruling in Tanglewood Care Services over six-figure R&D tax relief dispute failed as ‘no valid R&D work completed’, says Hugh Wragg, R&D compliance manager at randd
Sara White, Editor, Business & Accountancy Daily
Corporation tax filing deadline for accounting periods ended 30 September 2025, second quarterly update for MTD
Sara White, Editor, Business & Accountancy Daily
European Commission orders Spain to end two-tier tax regime where non-resident landlords cannot access 60% tax relief on income from letting properties
Jacob Grattage, Reporter, Business & Accountancy Daily
With less than 60 days to go before the first quarterly filing date for wave one of MTD for Income Tax, over 400,000 taxpayers have not even registered
Joe Norburn, CEO, TCC Group
A more coordinated approach to governance, oversight and information sharing is vital to tackle financial crime. Joe Norburn, CEO at TCC Group, stresses the importance of governance, board responsibility and ending siloed data and functions
Sara White, Editor, Business & Accountancy Daily
With significant changes to statutory sick pay (SSP) with day one eligibility from April, HMRC clarifies payment requirements if sickness straddles old and new rules and for employees on longer term absence