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Changes to ISAs and the savings tax rate on the horizon
During the Chancellor’s Budget speech, savers received the unwelcome news that the rate of tax on savings income is to increase and the cash ISA limit…
2 hrs ago
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Asif Patel
What the hike in the dividend tax rate means for personal and family companies
In her tax-raising Budget on 26 November 2025, the Chancellor announced that the dividend ordinary rate and the dividend upper rate are to rise by two…
Feb 11
•
Asif Patel
Class 2 National Insurance contributions charged in error
The liability for self-employed earners to pay Class 2 National Insurance contributions was abolished with effect from 6 April 2024.
Jan 20
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Asif Patel
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How to register and set up your Government Gateway account
Jan 3, 2025
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Asif Patel
HMRC's increased powers for spotting 'invisible income'
May 5, 2025
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Asif Patel
1
Tax-free savings income in 2024/25
Sep 23, 2024
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Asif Patel
1
When is a child’s income taxable on their parent?
Dec 7, 2024
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Asif Patel
1
Start of a property rental business
Jan 30, 2025
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Asif Patel
1
Tax planning for trading losses
Mar 22, 2025
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Asif Patel
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Information that must be included on a VAT invoice
A VAT invoice is an invoice that contains information required by the VAT regulations.
Jan 17
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Asif Patel
Paying sufficient salary to get a qualifying year for state pension purposes
There are various ways in which profits can be extracted from a personal or family company.
Jan 14
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Asif Patel
VAT reclaim – When things don't go to plan
Even the best laid plans are liable to change.
Jan 11
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Asif Patel
SDLT on dilapidated properties
The rate of SDLT payable on the purchase of a property depends on whether it is a residential property or not, and if so, whether the supplement…
Jan 8
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Asif Patel
New evidence requirements for personal pension relief
Individuals who claim higher or additional rate relief for personal pension contributions through their tax code may now need to provide evidence in…
Jan 4
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Asif Patel
The powers of HMRC's debt collection department
HM Treasury’s recent ‘Policy Costing Document’ published to accompany 2024 Autumn Budget contained two sentences which appear to have gone d by many…
Dec 31, 2025
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Asif Patel
Tax treatment of rental deposits
When renting out a property it is usual to take a deposit from the tenant to cover the cost of any damage to the property by the tenant.
Dec 28, 2025
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Asif Patel
1
Directors’ loan accounts – The 30-day rule
Interest rates are coming down, but HMRC’s official rate of interest (ORI) for employee loans has increased to 3.75% per annum (6 April 2025) and, as of…
Dec 24, 2025
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Asif Patel
Securing tax relief for the costs of evicting tenants
Having tenants who refuse to leave despite being given a valid Section 21 or Section 8 notice is a nightmare for a landlord and places them in the…
Dec 21, 2025
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Asif Patel
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Accounting Journal
Welcome to Accounting Journal, your go-to resource for expert insights, practical tips, and up-to-date information on all things accounting and tax-related.
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