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Budget Summary 26 November 2025

Budget Summary 26 November 2025

The degree of speculation about this year’s Budget announcements was further compounded when the Office of Budgetary Responsibility uploaded their report on Budget changes prior to Rachel Reeves announcements to Parliament. However, there are to be no changes to...
The link between planning and progress

The link between planning and progress

Most business owners know that progress matters, but many still hesitate when it comes to planning. It can feel like an extra task or something that only large companies need to worry about. Yet, in practice, steady planning is one of the simplest ways to create real...
National Insurance credits and Child Benefit

National Insurance credits and Child Benefit

Claiming Child Benefit can provide an important benefit by granting National Insurance credits. If you claim Child Benefit and your child is under 12, you will automatically receive National Insurance credits. This in turn will protect your contribution record during...
Taxable & tax-free state benefits

Taxable & tax-free state benefits

While there are many state benefits available, it is not always clear which of these are taxable and which are tax-free. HMRC’s guidance outlines the following list of the most common state benefits which are taxable, subject to the usual limits: Bereavement...
What is a demerger?

What is a demerger?

A demerger involves splitting the trading activities of a single company or group into two or more independent entities. This can be facilitated by distributing the assets of a holding company to its shareholders. There are special statutory demerger provisions...