Accounting Journal

Accounting Journal

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Benefits of an alphabet share structure
Where a business is operated through a limited company, profits need to be extracted if they are to be used personally.
Understanding your tax code
The tax code is fundamental to the operation of PAYE.
Taxation of company vans in 2026/27
Where an employee is provided with a company van that is available for private use, a tax charge may arise under the benefit in kind legislation.
Employment Allowance – Can you claim it?
The Employment Allowance is a very valuable allowance which allows eligible employers to reduce their secondary Class 1 National Insurance bill by up to…
Section 455 tax and the change in the dividend upper tax rate
In personal and family companies, director shareholders often borrow money from the company.
Reduction in WDAs from April 2026
Where first year allowances, such as the Annual Investment Allowance or full expensing, are not claimed in respect of capital expenditure on plant and…
Benefits of filing your 2025/26 tax return early
The 2025/26 Self-Assessment tax return must be filed online by midnight on 31 January 2027.
Cash basis for landlords
As for unincorporated trading businesses, the cash basis is the default basis of accounts preparation for landlords running an unincorporated property…
Utilising the property allowance
Utilising the property allowance

August 2026

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