Payroll

9th July 2026

Mandatory payrolling of BIKs to be “phased in”

The government has announced a further delay to the mandatory payrolling of benefits in kind (BIKs). The policy was first set out in January 2024 and over two years later we’re on the fourth iteration of the rules. What’s the latest plan?

Profit Extraction

9th July 2026

Topping up your spouse’s pension

Company pension contributions are highly tax efficient. As you’ve maxed out your contributions you want to begin adding to your spouse’s pension pot. Can your company make the contributions or do you need to pay out of your own pocket?

Profit Extraction

9th July 2026

The tax‑free perks league table

You know that there are certain items or services your company can pay for without incurring a tax charge, but you’re hazy on the details. What are the most valuable tax-free perks for owner managers and which ones are you missing out on?

Expenses

9th July 2026

Should you use simplified expenses?

The flat rate expense you can claim for business journeys if you’re self-employed has increased to 55p per mile. Can you use simplified expenses for motoring costs and is it more tax efficient to do so?

HMRC

9th July 2026

Elevate your complaint to HMRC

If complaining to HMRC gets you nowhere you can ask the Adjudicator’s Office (AO) to review your case. The process can be trickier than it ought to be. What problems might you encounter and how can you avoid them?

Inheritance Tax

9th July 2026

IHT planning with the family home

You want to take steps to reduce your inheritance tax (IHT) exposure but most of your wealth is tied up in your home. You don’t want to downsize anytime soon so which tax planning options could help you?

VAT

9th July 2026

Selling a property you opted to tax

You’re selling a property which you opted to tax when you first bought it. The buyer cannot recover VAT on the purchase price and has asked you to reduce the price to reflect this. Is there another solution which benefits both parties?