Business Sale Tax Implications: BADR, Loan Notes & Earn-Outs
Spreading the Cost of Selling Your Company: Understanding the Business Sale Tax Implications When planning the sale of a company, understanding the business sale tax implications is essential to structuring the deal efficiently and protecting long-term value. Whether...
SDLT Linked Transactions: 2025/26 Rules & Investor Guidance
SDLT linked transactions – what property investors must know If you’re buying multiple properties from the same seller, the rules on SDLT linked transactions could dramatically increase your tax bill. These rules apply when two or more property transactions involve...
Incorporating Property Business: Pros and Cons Explained
Incorporating Your Property Business: Key Considerations for 2025/26 When you are incorporating property business operations, it is vital to understand both the opportunities and the pitfalls. Running a property business through a limited company has become...
Charities and VAT: 2025/26 Building Projects Tax Guide
Charities and VAT: A Practical Guide – Building Projects for the 2025/26 Charity Sector Introduction When a charity embarks on a construction, extension or refurbishment project, the issue of charities and VAT is one that needs careful thought at an early stage. Many...
Tax Treatment When a Partner Dies | Trueman Brown Accountants
Tax treatment when a partner dies: what you need to know When a partner in a business passes away, the tax treatment when a partner dies becomes a critical issue for the remaining partners, their estate and the business itself. Whether you operate a general...
Unclaimed Child Trust Fund Guide 2025 | Trueman Brown
What is an unclaimed child trust fund? If you were born between 1 September 2002 and 2 January 2011, there’s a chance you may have an unclaimed child trust fund waiting for you. A Child Trust Fund (CTF) was a tax-free savings or investment account set up by the...
Reasonable Excuse for Late Tax Return | Trueman Brown
Understanding a reasonable excuse for late tax return Missing your filing deadline can lead to a penalty from HM Revenue & Customs (HMRC). However, you may avoid the penalty if you can show you had a reasonable excuse for late tax return. Whether HMRC accept your...
Pre-Letting Property Expenses: Tax Relief Guide 2025/26
Understanding Pre-letting Property Expenses When you purchase a property to let, you may incur pre-letting property expenses before the first tenancy begins. It’s important to know how these costs are treated for tax purposes, because the relief available depends on...
Community Infrastructure Levy Guide 2025/26 | Trueman Brown
Introduction The Community Infrastructure Levy is increasingly affecting homeowners as well as developers. While originally designed to fund infrastructure through new large-scale development, extensions and self-builds are now frequently caught by the Community...
What Is E-Invoicing? HMRC’s 2025 Digital Tax Update | Trueman Brown
What Is E-Invoicing and Why It Matters in 2025 The 2025 Budget, due on 26 November 2025, is expected to have far-reaching effects on the UK economy. Alongside potential tax increases, a major focus will be the continued expansion of HMRC’s digital strategy —...