Journal

eba Journal

Ideas, thinking and updates from the eba team. Covering tax, business strategy and the decisions that matter most to ambitious founders.

Unpaid invoices, a calculator and stacked coins on a desk, with a warning symbol on the top document.Tax

Unpaid customer invoices - don’t forget to reclaim the VAT

You can reclaim VAT paid on an unpaid invoice through VAT Bad Debt Relief once the debt is six months overdue and written off. The claim window is four years.

An electric car driving at dusk with coins scattering in its wake.Tax

Mileage allowance increase from April 2026

From 6 April 2026 the approved mileage rate rises from 45p to 55p for the first 10,000 business miles, the first rise since 2011. Above that it stays at 25p.

A contractor working on a laptop at a desk at home, with a notebook and phone beside him.Tax

IR35 and the football referees case

HMRC lost its eight year, £584,000 IR35 case over Premier League referees. Employment status turns on how the relationship works, not what the contract says.

Four colleagues talking around a desk in a bright office, one of them holding a laptop.Tax

How to reward staff ideas without tax or NI

HMRC's employee suggestion scheme lets you reward a good idea with up to £25 tax free, or up to £5,000 where it saves or makes money, with no tax or NI due.

A laptop showing the Garfield AI debt recovery dashboard, next to a thick stack of unpaid invoices.Cash flow

A smarter way to chase unpaid invoices?

Garfield AI is an SRA-regulated law firm that makes chasing debts under £10,000 economic again, with cheap chaser letters and low-cost court claims.

The silhouette of a person sitting at a computer desk with their head in their hands.Guides

Workplace stress - a practical guide for small business owners

Workplace stress is usually a symptom of how a business is run, not a lack of resilience. The causes are workload, unclear roles and weak management support.

A woman sitting in a nursery room with an alphabet chart and a chalkboard behind her.Tax

Free childcare for company owners

Working parents in England can claim 30 hours of free childcare a week if each earns at least £10,159 from salary or self-employment. Dividends do not count.

The eba logo mounted on the wall of the refreshed office hallway in Knutsford, with new flooring and glazed doors.Firm news

A fresh look for the eba office in Knutsford

The eba office in Knutsford has a fresh look, with new flooring, decoration and signage as part of the wider rebrand. There is even a new coffee machine.

Jonny Elliott photographed against a navy background beneath the words Jonny joins eba.Firm news

Jonny Elliott joins eba as Business Development Director

Jonny Elliott has joined eba as Business Development Director, leading the rebrand and the next phase of growth, with a focus on the client experience.

Mike Scott photographed against a navy background, announcing his appointment as Senior Partner.Firm news

Mike Scott appointed Senior Partner at eba

Mike Scott has been appointed Senior Partner at eba, ten years after joining as a bookkeeper. He works across both the client-facing and technical sides.

The eba team standing together in front of the illuminated dart boards at Flight Club Manchester.Firm news

The eba team take on Flight Club Manchester

The eba team spent an evening playing social darts at Flight Club Manchester. The games were close, the throws mixed and a rematch is already on the cards.

Five colleagues in a meeting around a white table with a laptop and papers in front of them.Payroll

National Minimum Wage – are you compliant?

National Minimum Wage breaches often hit salaried staff paid well above the minimum, through excess hours, salary sacrifice and wrong worker categorisation.


Ready to talk?

Good advice starts with a good conversation. Tell us what you're building, and let's see whether we're the firm to help you build it.