Journal
eba Journal
Ideas, thinking and updates from the eba team. Covering tax, business strategy and the decisions that matter most to ambitious founders.
Spanish 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.
TaxThe pension planning perk that HMRC actually wants you to use
An employer can pay up to £500 a person each tax year for pensions advice with no income tax, no national insurance and full corporation tax relief.
TaxStuck in the past - the UK tax reliefs that time forgot
Several UK tax allowances have been frozen for decades, from £5,000 wedding gifts since 1975 to the £150 staff party limit. The all or nothing ones cost most.
Business growthThe great hiring shift in Britain's labour market
Permanent UK hiring has fallen for 44 months while temporary demand climbs. Weigh the full cost of employment against fractional or contract expertise first.
GuidesCompanies House reforms confirmed for April 2028
From April 2028 small companies must file a profit and loss account at Companies House, abridged accounts end and filing moves to commercial software.
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