Basis period reform

We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA Reporting on a tax-year basis and using estimates for overlap relief From April 2024, sole traders and partners in businesses will be...

Top tips for filing self-assessment returns

We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA Ten common elections and claims deadlines for useful tax planning Some of these claims have strict time limits, which should be given due...

ACCA – IHT on pension technical consultation

We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA Practical examples to demonstrate how the new rules will be applied It was announced in the autumn Budget 2024 that, from 6 April 2027,...

ACCA – Scottish Budget for 2025/26

We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA The Budget sets out the Scottish government’s proposed spending and tax plans The Scottish Budget 2025/26 was unveiled by the Scottish...

ACCA – Christmas gifts for staff and customers

We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA The tax, NI and VAT implications of gifts and vouchers Christmas gifts and vouchers for employees and customers can have different tax,...