From October 2027, online marketplaces will become responsible for collecting and accounting for VAT on certain sales made by UK businesses through their platforms.
The changes extend existing rules, which currently require online marketplaces to account for VAT where they facilitate
VAT changes for online marketplaces Read More »
The Employee Share Scheme rules have been relaxed to help businesses attract, incentivise and reward employees. The changes, which take effect from 6 April 2027, will increase the value of share options available under the Company Share Option Plan (CSOP), extend exercise periods and
Employee Share Scheme rules relaxed Read More »
The government is changing the rules on late filing penalties for individuals who fail to report a disposal of UK residential property within the statutory deadline but subsequently report it on their self-assessment tax return. The changes take effect from 28 October 2026.
Currently,
Property disposal penalties are changing Read More »
As announced at the Autumn Budget 2026, the government is introducing a package of business rates measures to support high street businesses in England from 1 April 2027. The measures aim to reduce bills, protect jobs and support investment in the retail, hospitality and leisure (RHL)
Business rates relief for high streets Read More »
This is a reminder that changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) came into effect from 6 April 2026, restricting the availability of 100% relief for qualifying agricultural and business assets.
Under the new rules, 100% relief is available on the
Inheritance Tax changes for agricultural property Read More »
It was announced as part of the Autumn Budget 2026 measures that the government will introduce changes to the VAT treatment of passenger transport services supplied through taxi and private hire vehicle (PHV) operators. The changes will take effect from 2 January 2028.
Under the new
New VAT rules for private hire Read More »
Many might view dismissal as a ritual humiliation and seek reparations for perceived psychological damages, and so it feels natural to assume that, if a dismissal is subsequently found to be unfair, any compensation will duly reflect any personal distress caused. However, as a recent
Awards for injury to feelings are not automatic Read More »
Ambitious businesses looking to expand may benefit from a new Government programme designed to help promising companies overcome some of the difficulties associated with rapid growth.
Announced on 29 October 2026, Scale UK Connect will provide tailored support to 200 high-growth
New support for growing businesses Read More »
Businesses planning improvements to their premises could benefit from changes to the planning system intended to reduce delays and make straightforward applications easier to process.
The Government announced on 30 October 2026 that a new system would allow professional planning officers
Faster planning decisions for small businesses Read More »
December 2026
1 December 2026 – Due date for Corporation Tax payable by companies with an accounting period ended 28 February 2026, unless the company is required to pay Corporation Tax by instalments.
7 December 2026 – VAT returns and payments are normally due for VAT accounting periods
Tax Diary December 2026/January 2027 Read More »
