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...
by AJN Accountants | Dec 15, 2025 | Tax Planning
The Chancellor will add two percentage points to the rates of tax paid on income received from dividends, savings and property. If you receive dividends; interest and other savings; or income from a property you rent out as a sole trader landlord you will see an...
by AJN Accountants | Dec 8, 2025 | Pensions
Many employers offer salary sacrifice schemes enabling employees to give up some of their salary in exchange for an equivalent employer’s contribution into their pension. If you sacrifice some of your salary to your pension, the amount you give up is not counted...
by AJN Accountants | Dec 4, 2025 | Tax Planning
If you owe income tax that cannot be collected automatically via PAYE, such as tax on bank interest or the state pension, HMRC may send you a simple assessment notice. This letter shows how much tax HMRC believe you owe based on information they hold. It is...
