Writing from the eba team on tax, cash flow, growth and running an owner managed business.https://eba-group.co.uk/en-gbhttps://eba-group.co.uk/journal/esg-v-b-corp-whats-the-difference-and-does-your-sme-actually-need-either/https://eba-group.co.uk/journal/esg-v-b-corp-whats-the-difference-and-does-your-sme-actually-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.Fri, 14 Aug 2026 00:00:00 GMTBusiness growthESGB CorpCertificationSMEsDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/what-a-92-solar-eclipse-can-teach-your-business-about-cash-flow/https://eba-group.co.uk/journal/what-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.Fri, 07 Aug 2026 00:00:00 GMTCash flowCash flow forecastingScenario planningWorking capitalDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/dynamic-pricing-isnt-just-for-ncp-and-easyjet-what-car-parks-and-airlines-can-teach-small-businesses-about-dynamic-pricing/https://eba-group.co.uk/journal/dynamic-pricing-isnt-just-for-ncp-and-easyjet-what-car-parks-and-airlines-can-teach-small-businesses-about-dynamic-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.Fri, 31 Jul 2026 00:00:00 GMTBusiness growthPricingRevenueCustomer trustDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/cutting-your-losses-how-to-get-a-tax-refund-on-a-failed-investment/https://eba-group.co.uk/journal/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.Fri, 24 Jul 2026 00:00:00 GMTTaxCapital gains taxNegligible value claimInvestmentsLoss reliefDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/hmrc-toughens-its-stance-on-tax-debts/https://eba-group.co.uk/journal/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.Fri, 17 Jul 2026 00:00:00 GMTTaxHMRCTax debtTime to payEnforcementDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/the-pension-planning-perk-that-hmrc-actually-wants-you-to-use/https://eba-group.co.uk/journal/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.Fri, 10 Jul 2026 00:00:00 GMTTaxPensionsBenefits in kindDirectorsTax reliefDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/stuck-in-the-past-the-uk-tax-reliefs-that-time-forgot/https://eba-group.co.uk/journal/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.Fri, 26 Jun 2026 00:00:00 GMTTaxAllowancesInheritance taxVATThresholdsDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/the-great-hiring-shift-what-business-owners-can-learn-from-britains-changing-labour-market/https://eba-group.co.uk/journal/the-great-hiring-shift-what-business-owners-can-learn-from-britains-changing-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.Fri, 19 Jun 2026 00:00:00 GMTBusiness growthRecruitmentEmployment costsFractional rolesLabour marketDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/major-companies-house-reforms-confirmed-and-what-company-owners-need-to-know-before-april-2028/https://eba-group.co.uk/journal/major-companies-house-reforms-confirmed-and-what-company-owners-need-to-know-before-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.Fri, 12 Jun 2026 00:00:00 GMTGuidesCompanies HouseFilingECCTALimited companiesDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/unpaid-customer-invoices-dont-forget-to-reclaim-the-vat/https://eba-group.co.uk/journal/unpaid-customer-invoices-dont-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.Fri, 05 Jun 2026 00:00:00 GMTTaxVATBad debt reliefCredit controlHMRCDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/mileage-allowance-increase-from-april-2026-what-business-owners-need-to-know/https://eba-group.co.uk/journal/mileage-allowance-increase-from-april-2026-what-business-owners-need-to-know/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.Fri, 29 May 2026 00:00:00 GMTTaxMileageExpensesHMRC ratesCompany carsDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/ir35-in-the-spotlight-again-what-the-football-referees-case-means-for-small-businesses/https://eba-group.co.uk/journal/ir35-in-the-spotlight-again-what-the-football-referees-case-means-for-small-businesses/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.Fri, 22 May 2026 00:00:00 GMTTaxIR35Employment statusContractorsHMRCeba chartered accountantshttps://eba-group.co.uk/journal/how-to-reward-staff-for-great-ideas-without-paying-tax-or-ni-on-the-bonus/https://eba-group.co.uk/journal/how-to-reward-staff-for-great-ideas-without-paying-tax-or-ni-on-the-bonus/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.Fri, 15 May 2026 00:00:00 GMTTaxEmployee suggestion schemeStaff rewardsTax free benefitsDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/a-smarter-way-to-chase-unpaid-invoices/https://eba-group.co.uk/journal/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.Fri, 08 May 2026 00:00:00 GMTCash flowLate paymentDebt recoveryCredit controlAIDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/workplace-stress-a-practical-guide-for-small-business-owners/https://eba-group.co.uk/journal/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.Thu, 30 Apr 2026 00:00:00 GMTGuidesWellbeingManagementStaff retentionDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/free-childcare-for-company-owners/https://eba-group.co.uk/journal/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.Fri, 24 Apr 2026 00:00:00 GMTTaxChildcareDirectorsSalary planningEmployment allowanceDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/a-fresh-look-for-the-eba-office-in-knutsford/https://eba-group.co.uk/journal/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.Thu, 12 Mar 2026 00:00:00 GMTFirm newsKnutsfordeba officeRebrandeba chartered accountantshttps://eba-group.co.uk/journal/jonny-joins-eba-as-business-development-director/https://eba-group.co.uk/journal/jonny-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.Thu, 12 Mar 2026 00:00:00 GMTFirm newsAppointmentseba teameba chartered accountantshttps://eba-group.co.uk/journal/mike-scott-appointed-senior-partner-at-eba/https://eba-group.co.uk/journal/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.Thu, 12 Mar 2026 00:00:00 GMTFirm newsAppointmentseba teameba chartered accountantshttps://eba-group.co.uk/journal/the-eba-team-take-on-flight-club-manchester/https://eba-group.co.uk/journal/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.Thu, 12 Mar 2026 00:00:00 GMTFirm newseba teamCultureeba chartered accountantshttps://eba-group.co.uk/journal/national-minimum-wage-are-you-compliant/https://eba-group.co.uk/journal/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.Fri, 30 Jan 2026 00:00:00 GMTPayrollNational Minimum WageHMRCSalary sacrificeComplianceDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/business-and-personal-travel-why-using-an-independent-travel-agent-makes-sense-for-uk-company-directors/https://eba-group.co.uk/journal/business-and-personal-travel-why-using-an-independent-travel-agent-makes-sense-for-uk-company-directors/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.Fri, 23 Jan 2026 00:00:00 GMTTaxTravelDirectorsBenefits in kindHMRCDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/hmrc-subsistence-rules-a-guide-for-directors-and-employees/https://eba-group.co.uk/journal/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.Fri, 16 Jan 2026 00:00:00 GMTTaxSubsistenceExpensesDirectorsHMRC ratesDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/why-entering-business-awards-could-be-the-best-marketing-decision-you-ever-make/https://eba-group.co.uk/journal/why-entering-business-awards-could-be-the-best-marketing-decision-you-ever-make/Entering business awards is a low cost marketing move that pays whether or not you win. A shortlisting brings press coverage, content and staff pride.Fri, 24 Oct 2025 00:00:00 GMTBusiness growthMarketingAwardsBrandPRDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/measuring-and-rewarding-staff-performance/https://eba-group.co.uk/journal/measuring-and-rewarding-staff-performance/Set business KPIs first, then map each role against them so every job has fair, measurable targets. Blend cash bonuses with tax-efficient staff rewards.Fri, 10 Oct 2025 00:00:00 GMTBusiness growthKPIsStaff rewardsPerformance managementDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/using-kpis-to-measure-and-drive-performance/https://eba-group.co.uk/journal/using-kpis-to-measure-and-drive-performance/Sales and profit are lagging indicators. A balanced set of KPIs across finance, customers, processes and people shows what is driving your results right now.Fri, 03 Oct 2025 00:00:00 GMTBusiness growthKPIsBalanced ScorecardManagement informationDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/understanding-your-business-model-from-leads-to-profit/https://eba-group.co.uk/journal/understanding-your-business-model-from-leads-to-profit/Work backwards from the profit you want. Fixed costs plus target profit, divided by contribution per sale, gives the number of sales and leads you need.Fri, 19 Sep 2025 00:00:00 GMTBusiness growthBusiness modelBreak-evenProfit planningSales funnelDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/how-to-build-a-business-that-works-without-you/https://eba-group.co.uk/journal/how-to-build-a-business-that-works-without-you/Run your business as though you were about to franchise it. Documented systems, defined roles and written standards let you step away without it struggling.Fri, 12 Sep 2025 00:00:00 GMTBusiness growthSystemsDelegationBusiness valueE-MythDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/important-changes-at-companies-house-and-what-this-means-for-you/https://eba-group.co.uk/journal/important-changes-at-companies-house-and-what-this-means-for-you/From 18 November 2025 every UK company director and Person with Significant Control must verify their identity at Companies House before any filing is made.Fri, 05 Sep 2025 00:00:00 GMTGuidesCompanies HouseIdentity verificationECCTAComplianceDavid Elliott BSc FCAhttps://eba-group.co.uk/journal/the-budget-analysis/https://eba-group.co.uk/journal/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.Fri, 01 Nov 2024 00:00:00 GMTTaxBudgetCorporation taxNational insuranceCapital gains taxDavid Elliott BSc FCA