As we head into 2026/27, it should be remembered that, for most sales of capital assets, CGT will apply at 18% for basic rate taxpayers and

For 2026/27, the annual investment allowance (AIA) will remain at £1 million and the full expensing regime will be available to companies. The rate of writing

Business rates As announced in the 2024 Budget, two new lower multipliers for eligible retail, hospitality and leisure (RHL) properties with rateable values (RV) below £500,000

England and Northern Ireland If you are planning to purchase residential property, the good news is that there were no changes to stamp duty land tax

Penalties Late filing penalties for corporation tax returns are set to be doubled for returns where the filing date is on or after 1 April 2026.

Date What’s Due 1 December Corporation Tax for year to 28/02/2025, unless quarterly instalments apply 19 December PAYE & NIC deductions, and CIS return and tax,