d News | Strathmore Accountants

Non-tax considerations when returning to the UK

Returning to the UK after a period abroad can feel straightforward on the surface, but there are a number of ...

Update on Companies House plans for profit and loss filing

There has been considerable discussion over the past year about whether small companies would be required to file profit and ...

Gifts to a spouse or civil partner

Transfers of assets between spouses or civil partners are usually free from Capital Gains Tax (CGT). When you give or ...

NIC and tax after reaching State Pension age

If you continue working after reaching State Pension age, your National Insurance position changes, but your Income Tax obligations largely ...

Setting off losses against other income sources

If you are self-employed or a member of a partnership, you may be able to claim tax relief when your ...

Tax on savings interest

If your taxable income for the 2026–27 tax year is less than £17,570, you will not pay any tax on ...

Reclaiming VAT on taxi and ride-hailing fares

Changes announced in the Autumn Budget have removed the use of a niche VAT scheme known as the Tour Operators ...

Cash flow resilience in uncertain trading conditions

Rising costs and economic uncertainty have made cash flow management more important than ever. While many businesses focus on profit, ...

New legal duty for landlords under the renters’ rights act

Landlords must now comply with an important new legal requirement introduced under the Renters’ Rights Act, which brings significant reform ...

Who pays Income Tax at Scottish rates?

The rules as to who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish ...

What is the Annual Investment Allowance?

The Annual Investment Allowance (AIA) is a valuable tax relief that allows businesses to deduct the full cost of qualifying ...

Filing your 2025-26 self-assessment tax return

The 2025–26 tax year ended on 5 April 2026, and attention now turns to filing your self-assessment tax return. While ...