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Autumn Budget 2025

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R&D: SME Scheme workings with profits

R&D: SME Scheme workings with profits

R&D: SME Scheme workings with profits.

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What's new?

436,000 taxpayers file under MTD for Income Tax
New online service for uploading compliance check documents
Property incorporation schemes not notifiable under DOTAS
UT finds director's loan was written off during liquidation
Employment-Related Securities Bulletin 68: August 2026
Quick Succession Relief
Appropriations to and from trading stock (companies)
Appropriations to and from trading stock (self-employed and partnerships)
Independent report published on post-OTS progress on tax simplification
Beneficiary makes trust-owned offshore company UK tax resident
SME Tax Update 6 August 2026
The 'life' of a company for IHT
Unsuccessful appeal for BPR on serviced offices
Share matching rules for individuals and companies
FTT rejects HMRC's strike-out appeal in BADR dispute
Incorrect pension tax treatment may result in double tax relief
Autumn Budget 2026 representations invited
Employment-Related Securities Bulletin 67: July 2026

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