Practical UK tax for accountants
Worked examples, rate updates and planning notes — written to be sent straight to clients.
·6 min read
Corporation Tax marginal relief, explained — with worked examples
How the 3/200 fraction works, what associated companies do to the thresholds, and three worked client scenarios for FY2025.
Corporation TaxFY2025Worked example
·7 min read
Sole trader vs limited company: when does incorporation pay off in 2026/27?
The crossover point in 2026/27, why it's later than it used to be, and a quick framework for advising owner-managers.
Owner-managersIncorporation2026/27
·5 min read
VAT Flat Rate Scheme: still worth it after the Limited Cost Trader rules?
The 16.5% LCT rate killed FRS for most service businesses. Here's who still benefits, the maths, and how to flag it at year-end.
VATFlat Rate Scheme
·6 min read
P11D vs mileage allowance: which is cheaper for your client?
When the company car wins, when the mileage claim wins, and the EV exception that flips both rules.
P11DBIKCompany cars