Insights
UK accounting changes, made practical.
Concise updates for accounting practices and owner-managed businesses, based on primary UK sources and focused on the operational points that deserve attention.
Discuss what it means for youHMRC, Corporation Tax & VAT
What UK practices should have on their radar.
MTD for Income Tax: the first 2026 cohort is now live
The current thresholds, quarterly-update position and the next cohorts practices should prepare for.
Read insight ↗Corporation Tax in 2026: rates and marginal relief
How the 19% and 25% rates interact, and why associated companies matter when testing the limits.
Read insight ↗Company Tax Returns: commercial software is now required
The old joint online service closed on 31 March 2026. What companies and practices should now check.
Read insight ↗VAT registration in 2026: the £90,000 test
The rolling turnover test, the expected-turnover rule and the current deregistration threshold.
Read insight ↗VAT penalties in 2026: points, percentages and interest
A practical distinction between late-return points, late-payment penalties and interest from day one.
Read insight ↗UK rules and guidance change. Each article links to the relevant GOV.UK page so readers can check the latest official position before acting.