admin | SA Ledgers Ltd

How bonuses are taxed

by admin | Apr 30, 2026 | Payroll

Bonuses are treated as taxable earnings, so both employers and employees need to understand how they are taxed and reported. For cash bonuses (including vouchers that can be exchanged for cash), the rules are straightforward. The payment is added to an...

Reclaiming VAT on taxi and ride-hailing fares

by admin | Apr 30, 2026 | Value Added Tax

Changes announced in the Autumn Budget have removed the use of a niche VAT scheme known as the Tour Operators Margin Scheme (TOMS) for private hire vehicle operators from January 2026. TOMS was originally designed for tour operators selling travel packages. However,...

Cash flow resilience in uncertain trading conditions

by admin | Apr 27, 2026 | Business Support

Rising costs and economic uncertainty have made cash flow management more important than ever. While many businesses focus on profit, it is cash that determines whether a business can meet its day to day obligations and take advantage of new opportunities. A sensible...

New legal duty for landlords under the renters’ rights act

by admin | Apr 27, 2026 | General

Landlords must now comply with an important new legal requirement introduced under the Renters’ Rights Act, which brings significant reform to the private rented sector in England. The government has published an official information sheet that explains the...

Who pays Income Tax at Scottish rates?

by admin | Apr 23, 2026 | Income Tax

The rules as to who pays Income Tax in Scotland is determined by whether an individual is considered a Scottish taxpayer or not. For most people, determining Scottish taxpayer status is straightforward. Individuals who live in Scotland are considered Scottish...