by AJN Accountants | Jan 23, 2026 | Tax Planning
As the UK tax year comes to an end, many individuals and businesses expect to receive tax refunds for overpaid income tax or National Insurance. However, an important change means refunds are no longer automatically issued by HMRC in many cases — they now need to be...
by AJN Accountants | Jan 15, 2026 | Tax Planning
Taxpayers can use HMRC’s new online service to register for the high income child benefit charge to be collected automatically from their payslip. Since the high income child benefit charge (HICBC) was introduced, taxpayers have had to choose between opting out...
by AJN Accountants | Dec 31, 2025 | News
The Chancellor has announced significant and welcome changes for individuals facing tax bills under the loan charge. The loan charge was introduced in 2019 to tackle ‘disguised remuneration’ schemes, where workers were paid through loans instead of salary...
by AJN Accountants | Dec 29, 2025 | Business
The writing-down allowance (WDA) for capital assets will be lowered from April 2026 and a new first year allowance is introduced. Currently, companies can claim full expensing to deduct 100% of the cost of new and unused qualifying assets from their taxable profits....
by AJN Accountants | Dec 26, 2025 | Property
From April 2028 residential properties valued at £2m or more will attract a new high value council tax surcharge. Announced in the Autumn Budget, eligible owners (rather than occupiers) of properties identified as being valued £2m or more by the Valuation Office will...
