Journal
eba Journal
Ideas, thinking and updates from the eba team. Covering tax, business strategy and the decisions that matter most to ambitious founders.
Companies House accounts filing changes from April 2028
From April 2028, all small companies and micro-entities must file a profit and loss account at Companies House, and accounts can only be filed with commercial software. Abridged accounts and the directors' report requirement are being scrapped. Here is what changes, when, and what it means for your company's privacy.
GuidesIs that HMRC text really a scam?
Some HMRC texts this autumn are genuine, about overdue self assessment and VAT registration, which is exactly why scammers copy them. A real HMRC text never asks you to click a link, reply with details, or pay there and then. Here is how to tell a genuine message from a scam, and how to report one.
TaxA £15,570 Personal Allowance and your family company
There are rumours the Chancellor will raise the Personal Allowance from £12,570 to £15,570 in the 28 October 2026 Budget. If it happens, should family company directors raise their salaries to match? Here is what the change could be worth, and the NI and corporation tax angles to weigh.
TaxClaiming subsistence as a company director
As a company director you can claim tax-free subsistence for meals and overnight stays on business trips using HMRC's benchmark flat rates, with no receipts required. The catch is that you must keep a proper travel diary. Here is how the rates work and what to record.
TaxSpanish property tax: what UK owners need to know
Owning a Spanish property brings Spanish tax obligations separate from the UK. UK owners must file an annual Modelo 210 return whether or not the property is let, and there is IBI, possibly wealth tax, and capital gains tax on sale. Here is what to file and how it meets UK tax.
Business growthThe peak-end rule: why the last moment matters most
People do not remember an experience as an average of every moment. They remember its most intense point and how it ended, which Daniel Kahneman called the peak-end rule. For a smaller business, that means you do not need to be excellent at everything, only deliberate about two moments.
TaxBudget 2026: could capital gains tax rise for business owners?
Economists expect tax rises in the 28 October 2026 Budget, and the change that matters most for business owners is aligning capital gains tax with income tax rates. Here is what an equalised CGT could mean for a company sale, and how to plan for it.
Business growthESG or B Corp: does your SME need either?
Start with an ESG policy, not B Corp certification. ESG costs nothing but discipline, while B Corp adds audit, annual fees and a change to your Articles.
Cash flowWhat a 92% solar eclipse can teach your business about cash flow
Most cash flow pressure is as predictable as an eclipse once you model it. A rolling forecast with best and worst cases shows the dip early enough to prepare.
Business growthWhat car parks and airlines teach us about pricing
Variable pricing works for a small business when changes are modest and clearly explained. Charge more at peak and less off peak, but avoid surge pricing.
TaxCutting your losses - how to get a tax refund on a failed investment
A negligible value claim crystallises a loss on worthless shares without selling them, and it can be backdated up to two tax years to offset an earlier gain.
TaxHMRC toughens its stance on tax debts
HMRC has restarted direct recovery of tax debts from bank accounts, with a wider rollout from April 2026. Engaging early is the reliable protection.
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