Author: Tony Shackleford

Inheritance Tax BPR and APR £1m Zero Rate Band

Written by Tony Shackleford on October 30, 2025.

The changes to APR and BPR announced in the Oct 24 budget come into effect on 6 April 2026. However the impact of the changes on gifts made prior to 6 April 2026 need to be considered. Where a...

APR, BPR, BPR and IHT, IHT, Inheritance Tax

Employmed / Worker / Self Employed

Written by Tony Shackleford on October 28, 2025.

From a tax perspective there are 2 categories of ‘worker’ a) employed and b) self employed. The situation is complicated somewhat when IR35 is considered. IR35 can result in a person...

IR35, self employed, self v worker, worker

Number of Directors Who Need to be Verified

Written by Tony Shackleford on October 6, 2025.

There are approximately 5 million ‘live’ companies registered at Companie House. Many individuals will be directors of multiple companies. Consequently we would expect that the number...

Comapnies House ID, Number of directors

Statutory Sick Pay (SSP) Changes

Written by Tony Shackleford on September 29, 2025.

The Employment Rights Bill includes the provision that 2026 SSP will be avialble to employeees from the first day of sickness. The lower earnings limiit for eligibility for SSP is also being...

Employment Rights Bill, Ssp

Personal Liability Notices (PLNs)

Written by Tony Shackleford on September 12, 2025.

PLNs transfer a tax liability from a company to a director of the company. PLNs are issued in certain circumstances when a company goes into liquidation with tax debts. HMRC will issue PLNs where...

Personal Liability Notice, PLN

Verifying ID at Companies House

Written by Tony Shackleford on August 26, 2025.

Fom 18 November 2025, whenever Confirmation Statements are submitted to Companies House, each director referred to will need to provide a ‘Magic Number’ . Without that number the...

Companies House verify ID, Verify ID

Making Tax Digital

Written by Tony Shackleford on August 18, 2025.

Making Tax Digital for Income Tax (MTD) commences in April 2026. This impacts on indivduals who have property rental income (gross) and sales income from self-employment of £50,000 or more per tax...

MTD, MTD for Income Tax, Number caught by MTD

HMRC Target Companies For Corporation Tax Errors

Written by Tony Shackleford on August 13, 2025.

HMRC have announced that they are undertaking a campaign to target companies which have understated their corporation tax liabilities as a result of miscaclulating the number of associated...

Associated companies, Corporation tax, Corporation tax and associated companies

HMRC investigations Into Wealthy Individuals

Written by Tony Shackleford on August 4, 2025.

There has been a significant increase in the number of tax enquiries into wealthy individuals, partially as a result of HMRC investing £100m into this area. HMRC will obtain information from...

Divorce and tax, HMRC Enquiries, Wealthy individual Tax Enquiries

Making Tax Digital for Corporation Tax

Written by Tony Shackleford on July 22, 2025.

HMRC has today announced that Making Tax Digital for Corporation Tax will not now be going ahead.

Making Tax Digital for CT tax, MTD, MTD for corporation

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Author: Tony Shackleford