VAT in companies dealing with the rental and sale of real estate in the UK – is it necessary or worth being VAT registered?
VAT in the UK property sector is one of the most complex areas of tax law. Not all transactions are treated in the same way — some are VAT-exempt, some are subject to the standard 20% rate, and others fall under the 0% rate.
Revaluation of investment properties in a limited liability company – when should it be done and who can perform it?
Owners of SPV companies in the United Kingdom very often ask whether investment properties held by the company require annual revaluation and who is actually authorised to carry out such a valuation. This topic arises regularly because it relates to financial statements prepared under the FRS 102 standard.
Key Tax Changes Announced in the Budget – Analysis for the Self-Employed, Small Businesses and Property Owners
The latest Budget introduces some of the biggest changes to the tax system in recent years. Some measures will come into force as early as 2026, while others will not take effect until 2029, but their impact on the self-employed, small businesses and property investors will be significant. Below we provide a detailed overview of the key points, along with practical tax takeaways.
Brand gifts and tax: how does HMRC treat influencers in the UK?
Influencers in the United Kingdom regularly receive products, event invitations, trips, or hotel stays. Although this does not always involve cash payment, HMRC increasingly emphasises that such benefits may be treated as income if they constitute payment for publications or promotional activities.
CONNECT – HMRC’s advanced analytics system that sees more than you think
Many entrepreneurs in the United Kingdom are not aware of how advanced the analytical tools used by HMRC on a daily basis really are. One of the key systems used by the tax authority is CONNECT — an advanced platform that allows tax irregularities to be identified based on vast datasets collected from multiple independent sources.