
Pension IHT Starts in 2027. Your Executor Needs a List Now
From 6 April 2027 unused pensions fall into your estate. HMRC's new note hands the tracing job to executors who have no register to search.
Practical guides and expert perspectives on accounting, tax, and finance technology, written for business owners and finance professionals.

From 6 April 2027 unused pensions fall into your estate. HMRC's new note hands the tracing job to executors who have no register to search.

The five tax rules I keep correcting after a client has already asked a chatbot, from the MTD threshold to what a UAE 0% rate really costs.

The April 2026 EMI reforms doubled the option limit and quadrupled the gross assets cap. Check whether your company qualifies and what HMRC needs from you.

FTA Directive No. 5 of 2026 fixes how to value deemed supplies of services. The calculation, the Article 36 override, and what to check before you file.

HMRC's GfC19 guidance sets out when UK PAYE applies to overseas staff visiting Britain, how Appendix 4 and 8 agreements work, and the errors it sees most.

DMCC gives you six months, ADGM nine, and DIFC starts its clock when you circulate accounts. How UAE free zone filing deadlines actually differ in 2026.

The Autumn Budget lands on 28 October 2026. Here's what UK directors and business owners should review now, and why acting on speculation rarely pays off.

New FRS 102 rules change when UK SMEs record revenue for periods from 1 January 2026. Here is the five-step model, who it affects, and how to transition.

Earning extra from a side hustle? Here's when HMRC wants to know, the £1,000 trading allowance, the new £3,000 threshold, and the 5 October deadline.