How the 2023 Corporation Tax Changes Affect UK Businesses (Updated August 2025)

From 1 April 2023, the main Corporation Tax rate is 25% for companies with profits…

Rental Income

Rental Income Rental income is the rent you get from your tenants. This includes any…

Tax Implications of Business Car Leasing

Tax Implications of Business Car Leasing Before I start on the tax implications of Business…

Year-End Adjustments

Year-End Adjustments Limited companies have a statutory obligation to file annual reports of their financial…

How to use value-based pricing in your accounting services proposal?

How to use value-based pricing in your accounting services proposal? Value-based pricing is nothing but…

Full Expensing

FULL EXPENSING Among the announcements in the Spring Budget, UK chancellor Jeremy Hunt has introduced…

Balancing Charge

Balancing Charge Definition of Balancing Charge A balancing charge is a means of making sure…

FRS 102

FRS 102 FRS 102 applies to financial statements that are intended to give a true…

Capital Expenditure vs. Revenue Expenditure

Capital Expenditure vs. Revenue Expenditure A business organization incurs expenditures for various purposes during its…