Sitemap - 2026 - Accounting Journal

Relief for homeworking expenses

SDLT and mixed-use properties

Escaping the HICBC

Alternative dispute resolution

Reporting a residential property gain

Non-resident landlords scheme

Relief for replacement of domestic items

SDLT and exchanging the main residence

Taking dividends from a property company

Holiday lets and business rates

VAT traps for small businesses: Common compliance mistakes

Charging interest where a director’s loan account is in credit

Registering late for self-employment – The tax implications

Director loans: When borrowing from your company can be expensive

Temporary reduction in VAT on children’s meals and certain attractions

Working from home – The new/old tax rules

Can a director become liable for unpaid corporation tax?

Making quarterly returns for MTD for ITSA

July payment on account and what to do if you need to reduce it

Associated companies

Alphabet shares – A way to reduce tax

Do ‘resident cruisers’ pay income tax?

Correcting errors in VAT returns

Tax relief for unpaid rent

VAT registration waiver

Must the cash basis be used?

Claiming a tax refund

CIS deductions – Applying the correct percentage

Registering late for self-employment – Tax implications

Buying another business through a company: Tax issues to consider

Tax issues when a family company splits into two

Tax implications of reimbursing employees’ expenses

New property tax rates

Spreading tax payments if you can’t pay your tax bill

The future for invoices and receipts

How can sole traders obtain relief for trading losses?

Are you running a business or enjoying a hobby?

Should you withdraw your pension to save IHT?

What is e-invoicing?

Disincorporation of a company

Are you exempt from MTD for ITSA?

Can you claim tax relief for making good damage by tenants?

Overdrawn directors’ loan accounts and section 455 tax

Keeping digital records for Making Tax Digital

Calculating corporation tax marginal relief

What counts as a ‘reasonable excuse’?

Property companies and the effect of rise in dividend tax rates

Keeping digital records for MTD for ITSA

New 40% FYA and reduction in WDAs

Jointly owned properties and MTD

The £100,000 cliff edge

Changes to ISAs and the savings tax rate on the horizon

What the hike in the dividend tax rate means for personal and family companies

Class 2 National Insurance contributions charged in error

Information that must be included on a VAT invoice

Paying sufficient salary to get a qualifying year for state pension purposes

VAT reclaim – When things don't go to plan

SDLT on dilapidated properties

New evidence requirements for personal pension relief