
An R&D Claim Just Collapsed Because the Advisor Vanished
A tribunal threw out a £492,000 R&D claim because the boutique that built it had disappeared. Why the competent-professional rule is the whole game.
Practical guides and expert perspectives on accounting, tax, and finance technology, written for business owners and finance professionals.

A tribunal threw out a £492,000 R&D claim because the boutique that built it had disappeared. Why the competent-professional rule is the whole game.

HMRC's approved mileage rate rose to 55p a mile from 6 April 2026, the first rise since 2011. What UK employers and the self-employed need to do now.

A UAE corporate tax group lets related companies file one return and pool profits against losses. Here's who qualifies, the benefits, and the catches.

From 1 January 2026, most company leases come onto the balance sheet under amended FRS 102. What UK SMEs need to do for their first reporting period.

The 2025-26 P11D is due 6 July 2026. Class 1A NIC sits at 15%, late penalties bite per month, and it's the last full year before mandatory payrolling.

UAE's voluntary EOSB Savings Scheme uses 5.83 to 8.33 percent of salary. With mandatory rollout signalled for 2026, here's how to decide.

HMRC says late VAT returns are rising because AI summaries name the wrong date when the 7th falls on a weekend. Here's what I'm changing in my practice.

On a new client engagement the first 90 minutes belong in Excel, not Syft. Here is why audit-trained practitioners still reach for a flexible grid first.

BADR rate rose to 18% on 6 April 2026 and HMRC is writing to anyone near the £1m lifetime limit. What UK directors must check before exit.