S.J.P.R., Author at SJPR UK

23 Apr 26

Who pays Income Tax at Scottish rates?

The rules as to who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish taxpayer or not. For most people, determining Scottish taxpayer

23 Apr 26

When is CGT payable on gains during 2026-27

For most capital gains realised in the 2026-27 tax year, Capital Gains Tax (CGT) is reported and paid by 31 January 2028 via the self-assessment system. This applies to gains on

23 Apr 26

What is the Annual Investment Allowance?

The Annual Investment Allowance (AIA) is a valuable tax relief that allows businesses to deduct the full cost of qualifying plant and machinery from their taxable profits. This

20 Apr 26

Interest rate outlook for 2026

The outlook for UK interest rates during 2026 remains uncertain, although current expectations suggest relative stability, with the possibility of modest reductions later in the

20 Apr 26

Hedging against rising costs

Rising prices remain a concern for many UK business owners, particularly where energy, materials, labour and finance costs are unpredictable. While it is rarely possible to

20 Apr 26

Preparing for a new employment landscape in 2026/27: Further protections

Annual leave & holiday pay (effective April 2026) From 6 April, the Employment Rights Act (ERA) 2025 has introduced strict new record-keeping duties, requiring employers to

16 Apr 26

Settlor retains interest in settled property

The settlements legislation is designed to ensure that where a settlor retains an interest in settled property, the income arising is treated as the settlor’s income for all tax

16 Apr 26

Filing deadlines for reporting expenses and benefits

Employers providing employees with expenses or benefits in kind must comply with specific reporting, filing, and payment obligations each tax year. These requirements are designed

16 Apr 26

Tax relief when incorporating a business

When a sole trader or partnership transfers a business to a company, a chargeable gain may arise. This is calculated by reference to the market value of the business assets at the

16 Apr 26

Car and travel expenses if self-employed

If you are self-employed, it is important to understand which car and travel costs are allowable for tax purposes. You may claim allowable business expenses for car, van, and

S.J.P.R.

Who pays Income Tax at Scottish rates?

When is CGT payable on gains during 2026-27

What is the Annual Investment Allowance?

Interest rate outlook for 2026

Hedging against rising costs

Preparing for a new employment landscape in 2026/27: Further protections

Settlor retains interest in settled property

Filing deadlines for reporting expenses and benefits

Tax relief when incorporating a business

Car and travel expenses if self-employed

Creative industry tax relief statistics

HMRC contacting trusts over tax return errors

Is your business ready for a cyber incident?

SJPR