In a recent VAT case (Charge My Street Ltd v HMRC [2026] TC09802), the First Tier Tribunal found that electric vehicle charging supplied at public charging stations qualified for a 5% reduced rate VAT charge. This ruling contradicts HMRC’s long-held policy that electric vehicle charging at public charging stations is subject to a standard 20% […]

Date What’s Due 1 April Corporation Tax for year to 30/06/2025, unless quarterly instalments apply 1 April National Minimum Wage rate increases take effect. 5 April End of the 2025/26 tax year – many tax planning actions need to have been taken by this date, including making use of 2025/26 allowances). 6 April Start of […]

During a week dominated by news of the Middle East conflict, on 3 March 2026, Chancellor Rachel Reeves presented the Spring Forecast to Parliament. The Chancellor told MPs she had “restored economic stability” as she presented the Office for Budget Responsibility’s (OBR’s) economic forecasts. The Chancellor focused on how the government’s policies are delivering economic […]

We are continuing to work with a number of our clients as they prepare for Making Tax Digital (MTD) for income tax. This is the new regime for self-employed individuals and landlords that will start to apply from April 2026 if they have business and/or property income (i.e. total takings, not net profits) of more […]

If you have paid too much tax, perhaps because you made an error on a return, or because you believe a sum determined by HMRC as being due is incorrect, there is a general rule that a refund cannot be claimed more than 4 years after the end of the relevant tax year. For example, […]

HMRC have published new advisory fuel rates from 1 March 2026. These are the suggested reimbursement rates for employees’ private mileage using their company car. Where the employer does not pay for any fuel for the company car, these are the amounts that can be reimbursed in respect of business journeys without the amount being […]

On the topic of company cars, it should be remembered that as we head into a new tax year, the flat-rate figures used in the computation of some employer-provided vehicle benefits-in-kind calculations will be increased for inflation. From 6 April 2026: The flat-rate van benefit charge will be increased from £4,020 to £4,170. The flat-rate […]

Just a final reminder for any businesses sourcing workers from third parties (e.g. through agencies or ‘umbrella companies’) that new rules come into effect from 6 April 2026 that may make you jointly and severally liable for the PAYE and NIC costs of those workers, should the third party fail to pay HMRC. To avoid […]

Date What’s Due 1 March Corporation Tax for year to 31/05/2025, unless quarterly instalments apply 19 March PAYE & NIC deductions, and CIS return and tax, for month to 05/03/2026 (due 22 March if you pay electronically) 1 April Corporation Tax for year to 30/06/2025, unless quarterly instalments apply 1 April National Minimum Wage rate […]

With the tax/financial year end approaching, now is a good time to check that you’re making the most of the available reliefs and allowances available to you. Please talk to us if you think any of the issues affect you. Savings If you have some spare cash, an obvious tax planning point would be to […]