d admin | Strathmore Accountants
Inheritance Tax changes for agricultural property

Inheritance Tax changes for agricultural property

This is a reminder that changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) came into effect from 6 April 2026, restricting the availability of 100% relief for qualifying agricultural and business assets. Under the new rules, 100% relief...
Business rates relief for high streets

Business rates relief for high streets

As announced at the Autumn Budget 2026, the government is introducing a package of business rates measures to support high street businesses in England from 1 April 2027. The measures aim to reduce bills, protect jobs and support investment in the retail, hospitality...
VAT changes for online marketplaces

VAT changes for online marketplaces

From October 2027, online marketplaces will become responsible for collecting and accounting for VAT on certain sales made by UK businesses through their platforms. The changes extend existing rules, which currently require online marketplaces to account for VAT where...
New VAT rules for private hire

New VAT rules for private hire

It was announced as part of the Autumn Budget 2026 measures that the government will introduce changes to the VAT treatment of passenger transport services supplied through taxi and private hire vehicle (PHV) operators. The changes will take effect from 2 January...
Property disposal penalties are changing

Property disposal penalties are changing

The government is changing the rules on late filing penalties for individuals who fail to report a disposal of UK residential property within the statutory deadline but subsequently report it on their self-assessment tax return. The changes take effect from 28 October...