Business Asset Disposal Relief – tax increase from April 2026

The tax rate for Business Asset Disposal Relief (BADR) will increase to 18% (from 14%) on 6 April 2026. BADR offers a reduced Capital Gains Tax (CGT) rate on qualifying disposals such as the sale of a

The marginal Corporation Tax rates

The rate of Corporation Tax payable depends on the level of a company’s taxable profits. The main rate is 25% and applies where profits exceed £250,000. At the other end of the scale, companies with

Tax-free and taxable State Benefits

While there are many state benefits available, it is not always clear which of these are taxable and which are tax-free.HMRC’s guidance outlines the following list of the most common state benefits

Business.gov.uk advice selling to international markets

There are a variety of services available to assist UK exporters that can be found at https://www.business.gov.uk/export-from-uk/

There you can find a range of government-backed tools and support to

Income from spare capacity

Many businesses have spare capacity that could generate additional income with relatively little additional cost. Spare capacity may arise where premises, staff time, equipment or intellectual

Managing stock turnover

Stock turnover management is one of the most important drivers of business profitability, cash flow strength and resilience during periods of rising costs. Stock represents cash that has been

Could you claim the Marriage Allowance

The Marriage Allowance applies to married couples and civil partners where one partner does not pay Income Tax, usually because their income is below the personal allowance. For the 2025–26 tax year,

VAT recovery on car leasing

The VAT treatment of car leasing is an important consideration for businesses that incurs VAT on these costs. In general, leasing companies are able to recover the VAT incurred on the purchase of

MTD for Income Tax – are you affected?

If you have not yet checked whether you need to use Making Tax Digital (MTD) for Income Tax, now is the time to urgently see if you are affected. The Income Tax reporting requirements for some

Rolling over capital gains

Rolling over capital gains can be an effective way for business owners to defer Capital Gains Tax (CGT) when selling or disposing of certain business assets. This is done using Business Asset Rollover