admin | SA Ledgers Ltd

Rolling over capital gains

by admin | Mar 26, 2026 | Capital Gains Tax

Rolling over capital gains can be an effective way for business owners to defer Capital Gains Tax (CGT) when selling or disposing of certain business assets. This is done using Business Asset Rollover Relief which allows taxpayers to postpone the tax on gains if all...

Could you claim the Marriage Allowance

by admin | Mar 26, 2026 | Income Tax

The Marriage Allowance applies to married couples and civil partners where one partner does not pay Income Tax, usually because their income is below the personal allowance. For the 2025–26 tax year, this means the lower-earning partner must earn less than £12,570....

MTD for Income Tax – are you affected?

by admin | Mar 26, 2026 | Income Tax

If you have not yet checked whether you need to use Making Tax Digital (MTD) for Income Tax, now is the time to urgently see if you are affected. The Income Tax reporting requirements for some self-employed individuals and landlords will change significantly from 6...

VAT recovery on car leasing

by admin | Mar 26, 2026 | Value Added Tax

The VAT treatment of car leasing is an important consideration for businesses that incurs VAT on these costs. In general, leasing companies are able to recover the VAT incurred on the purchase of cars, provided the vehicles are leased out at a commercial...

Cash flow challenges facing small businesses

by admin | Mar 23, 2026 | Business Support

Cash flow remains one of the most significant challenges facing small businesses in the UK. Even profitable businesses can encounter difficulties if income is received later than expected or costs increase unexpectedly. The timing of cash movements is often more...