Journal · Tax

Tax writing for owner managed companies

Tax is where most of our questions start, and where the cost of a late answer is highest. The pieces here cover the decisions a director actually faces: how to take money out, what the company can and cannot claim, which reliefs are worth the paperwork, and what changes each April. Where a post states a rate, a threshold or a deadline, it shows the date that figure was last checked against GOV.UK. If you are relying on a number for a decision, check the date first and then ring us.

12 pieces in this category. See everything.

A business owner at a desk studying a printed chart showing a falling line.Tax

Cutting 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.

A model bank building sitting in an open mantrap, with a hand reaching down towards it and an HMRC payment demand alongside.Tax

HMRC 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.

An adviser and a business owner going through figures at a table by a window, with a couple walking on the beach outside.Tax

The 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.

A man standing in front of a glass cabinet of vintage objects, including an old adding machine and a money box.Tax

Stuck 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.

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 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.

A director working on a laptop in an airport departure lounge while other travellers wait behind him.Tax

Why directors should use an independent travel agent

Only wholly business travel is an allowable company expense. Ask an independent travel agent to invoice the business and personal parts of a trip separately.

A man using a calculator to add up a pile of crumpled receipts on a desk.Tax

HMRC subsistence rules – a guide for directors and employees

HMRC benchmark scale rates let you claim subsistence without receipts: £5 over five hours away, £10 over ten hours and £25 over fifteen hours away from work.

The Houses of Parliament and Big Ben lit up at dusk.Tax

The Budget Analysis

The Budget confirmed a five year corporate tax roadmap, holding corporation tax at 19 per cent on the first £50,000 and 25 per cent above £250,000 of profit.


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