Comprehensive Guide to UK Business Tax 2025

Compliant and effective management of your business tax obligations will help you avoid hefty fines and penalties and provide a stable foundation for your organisation’s financial health. This comprehensive guide aims to demystify the various business taxes in the UK. From Corporation Tax to the Construction Industry Scheme (CIS) and from Capital Gains Tax to […]
UK Sponsorship for Hiring Foreign Workers

The UK’s sponsorship system is the central mechanism that enables employers to lawfully recruit non‑UK nationals to work in Britain. Operating within the points-based immigration framework, it is underpinned by the Immigration Rules and detailed Home Office sponsor guidance. Together, these set out a rigorous regime of eligibility, ongoing duties, and enforcement powers for sponsoring […]
UK Sponsor Licence for Employers

Hiring the right talent is one of the biggest challenges for UK businesses. In many industries, demand for skilled workers cannot always be met through the domestic labour market. For businesses looking abroad, the ability to legally employ foreign nationals in the UK often depends on holding a sponsor licence. A sponsor licence is the […]
Can You Employ Someone on a UK Visitor Visa?

Many UK business owners are unaware of the immigration rules that apply when they want to bring in foreign nationals for short-term business activities. A common question is: “Can I hire someone who’s in the UK on a Visitor Visa?” The short and direct answer is no. A UK Visitor Visa (officially called the Standard […]
National Insurance UK: Full Guide 2025/26

National Insurance (NI) is a system of contributions paid by workers and employers in the UK to fund specific state benefits. These include the State Pension, statutory sick pay, maternity pay, and other social security benefits. Unlike income tax, which is used for general government spending, NI specifically supports the welfare and social protection structure. […]
Income Tax Guide for UK Companies & Individuals

Understanding income tax is essential for anyone earning or managing money in the UK, whether as an individual, sole trader, or business owner. The UK’s income tax system is broad and complex, with various rules, rates, and reliefs depending on how income is earned and who is receiving it. This comprehensive guide provides a clear […]
IFRS for SMEs: Third Edition Released with Significant Updates

In 2024, the International Accounting Standards Board (IASB) released the long-anticipated third edition of the IFRS for SMEs Accounting Standard, marking the first major update to the framework since 2015. This edition brings the standard in closer alignment with full IFRS while preserving its simplified structure and suitability for small and medium-sized entities. The IFRS […]
Employment-Related Securities Reporting: Key Deadlines 2025

In the UK, any employer that provides employees or directors with shares or securities—whether as part of a formal share scheme or through ad hoc arrangements—is required to report these events to HM Revenue & Customs (HMRC) via an annual Employment-Related Securities (ERS) return. These rules apply regardless of whether the company operates a registered […]
International Tax Reforms: A Strategic Shift in UK Cross-Border Tax Policy

In a move that reflects both post-Brexit independence and global tax alignment efforts, the UK government has announced a package of proposed reforms to its international tax rules. These reforms—targeting transfer pricing regulations and the Diverted Profits Tax (DPT)—form part of a broader agenda to simplify the UK tax system, reduce unnecessary compliance for domestic […]
Revised Company Size Thresholds Take Effect from April 2025

The UK government has enacted a significant reform to company reporting rules by increasing the financial thresholds that define a company’s size for accounting and filing purposes. From 6 April 2025, businesses will see the turnover and balance sheet limits rise by approximately 50%, allowing thousands more companies to qualify for simplified reporting obligations under […]
Major Updates to UK GAAP: Revisions to FRS 102 and FRS 105 Effective 2026

The Financial Reporting Council (FRC) has published substantial amendments to FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland) and FRS 105 (The Financial Reporting Standard applicable to the Micro-entities Regime). These changes are set to take effect from 1 January 2026, with early adoption permitted for financial statements prepared […]
Steel Act 2025: Govt Powers to Safeguard Industry

In 2025, the UK government enacted the Steel Industry (Special Measures) Act, marking a significant moment in the state’s willingness to intervene in strategically vital sectors. The Act gives ministers emergency powers to oversee and, where necessary, take control of steel manufacturing operations to prevent closures that would threaten the UK’s industrial base, national resilience, […]
DMCC Act 2024: Key Consumer Law Changes Ahead

The UK government has passed the Digital Markets, Competition and Consumers Act 2024 (DMCC Act), marking one of the most substantial overhauls of consumer protection law in over a decade. Coming into force in April 2025, this legislation is designed to tackle misleading business practices, increase fairness in digital marketplaces, and give regulators sharper tools […]
Cyber Security and Resilience Bill: A New Legal Era for Digital Defence in the UK

In a decisive step toward hardening national cyber defences, the UK government has introduced the Cyber Security and Resilience Bill, a landmark piece of legislation aimed at improving the UK’s preparedness against cyber threats. The bill is part of a broader national strategy to address the rising tide of cyberattacks targeting public institutions, private businesses, […]
UK Immigration Reforms 2025: A Tighter Framework with Big Implications for Business

n 2025, the UK government announced a sweeping set of reforms to the immigration system, aimed at reducing net migration and increasing pressure on employers to prioritise domestic recruitment. While framed politically as a response to public concerns over immigration levels, the practical effects of these reforms will be felt most acutely by UK businesses—particularly […]
The Employment Rights Bill: Reshaping the Workplace in the UK

The UK government is moving forward with one of the most significant employment law overhauls in recent years through the introduction of the Employment Rights Bill. Framed as a landmark step towards promoting fairer, more secure work, the legislation is designed to strengthen employee protections, boost workplace dignity, and eliminate long-standing exploitative practices in the […]
Business Liquidations on the Rise: What’s Driving the Exit Trend Among UK Entrepreneurs?

In the 2024–25 tax year, the UK experienced a marked increase in voluntary business liquidations, with levels not seen since the height of the COVID-19 pandemic. This upward trend has raised concerns among economists, business advisers, and policymakers, as more entrepreneurs—particularly sole traders and owners of small private limited companies—choose to shut down operations and […]
Inheritance Tax Reform: A New Challenge for Family Businesses

Recent changes to the UK’s inheritance tax (IHT) regime are set to have a lasting impact on the way family businesses plan for succession and generational transfer of ownership. Announced as part of the Autumn 2024 Budget and due to come into effect in April 2026, these changes centre on Business Property Relief (BPR), a […]
Canadian Solar EMEA GmbH v HMRC [2025]: A Warning on Cross-Border Classifications and Duty Liability
![Canadian Solar EMEA GmbH v HMRC [2025]](https://www.taxoo.co.uk/wp-content/uploads/2025/05/tx-036-940x529.jpg)
In a landmark decision handed down by the Upper Tribunal in 2025, the case of Canadian Solar EMEA GmbH v HMRC brought renewed attention to the importance of product classification and origin rules in cross-border trade. While the decision focused on the importation of solar panels, its implications go far beyond one sector. At the […]
Rettig Heating Group UK Ltd v HMRC [2025]: Substance Over Form Reaffirmed in Corporate Tax Planning

In the 2025 Upper Tribunal decision Rettig Heating Group UK Ltd v HMRC, the court tackled the tax treatment of complex intra-group transactions carried out by Rettig Heating Group UK Ltd. This judgment sheds light on how UK tax law approaches the distinction between the legal form and the commercial substance of corporate arrangements, particularly […]