Tax takes

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.

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.

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.

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.

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.

From 1 January 2026, excess UAE VAT credits expire five years after the tax period they arose in. Reclaim the oldest before 31 December 2026 or lose the cash.

The £2,000 salary sacrifice pension NIC cap got Royal Assent on 29 April 2026 and starts April 2029. Here is what I tell director clients to do now.

UAE Small Business Relief lets companies under AED 3 million pay 0% corporate tax. Here are the conditions, trade-offs, and how to elect on EmaraTax.

Quarterly VAT return dates for 2026-27, the MTD points system explained, software that meets HMRC rules, and how to dodge a £200 penalty.