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.
UK practice notes
First-hand takes on UK practice. Solo-director pitfalls, Xero migrations, HMRC guidance worth actually reading, tax planning under the new PCRT standard, and the cross-border edge cases I see most often.
UK
Five UK and UAE Tax Rules AI Chatbots Still Get Wrong
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.
EMI Share Options 2026: Why More UK Companies Now Qualify
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.
Short-Term Business Visitors: PAYE Rules UK Employers Miss
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.
UK Autumn Budget 2026: What to Prepare Before 28 October
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.
FRS 102 Revenue Recognition: The 5-Step Model for 2026
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.
Side Hustle Tax 2026: When You Must Register With HMRC
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.
Gifting Shares to Your Family? A CGT Trap Just Closed
A gift of company shares to your children could trigger a full CGT bill because of a goodwill quirk. Finance Bill 2026-27 fixes it from April 2027.
What I Check in the Old Accountant's Files Before I Say Yes
When a client switches to me, I read the outgoing accountant's handover the way audit taught me to read working papers. Here's the checklist I run first.