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Other essentials

Fundamental tax, financial and accounting issues.

Some more key tax and business topics...

Making Tax Digital for Individuals

Outlining the Making Tax Digital regulations for individuals.

VAT - Making Tax Digital

An overview of the Making Tax Digital for VAT regulations.

Bribery Act 2010

This factsheet gives an overview of the procedures you must put in place in relation to the Bribery Act 2010.

Capital allowances

An introduction to the main capital allowances.

Cash Basis for the self-employed

An overview of the cash basis scheme for small unincorporated businesses.

Criminal Finances Act 2017

A guide to the Criminal Finances Act 2017.

Charities: trustees' responsibilities

The main responsibilities for charity trustees.

Charities in Scotland: trustees' responsibilities

We consider the various responsibilities of being a Scottish Charity Trustee with particular emphasis on accounting and audit requirements.

Employed or self employed?

How to determine whether you are employed or self-employed?

Employer supported childcare

An introduction to the rules governing ESC.

Accounting records

What records should you keep – and for how long?

How to gain the most from your accounting records

Reducing the time needed in your accounts preparation.

Husband and wife businesses

The tax and legal issues of owning a business with a spouse.

Preventing Late Payments

Tips to help businesses avoid falling victim to the 'late payment culture'.

Salary sacrifice

A guide to the tax and NIC advantages.

Take care to avoid a penalty

Make sure your tax affairs avoid an HMRC penalty.

The Construction Industry Scheme

Rules for contractors.

The National Living Wage and the National Minimum Wage

Ensure you are compliant with all the rates.

08 Jul 2025

IHT on pensions most unpopular of Labour's tax increases

Inheritance Tax (IHT) on pensions is the most unpopular of the tax raising measures introduced by the Labour government during its first year, according to a survey.

07 Jul 2025

HMRC criminal tax offence plan risks going too far, warns CIOT

HMRC plans to introduce a tax avoidance criminal offence risks overreach, the Chartered Institute of Taxation (CIOT) has warned.

07 Jul 2025

Making Tax Digital for Income Tax (MTD ITSA)

You may have seen in our recent newsletters that significant changes are on the horizon regarding Making Tax Digital for Income Tax Self Assessment (MTD ITSA). We’ve summarised the key points for your reference below.