Blog

Portrait of a proud young Caucasian female owner of the small business, a retail store

Tax considerations for business owners 2025/2026

This year brings tax changes that will fundamentally reshape the landscape of UK business. From rising National Insurance contributions to adjustments in Capital Gains and Inheritance Tax, the “tough choices” that Chancellor Rachel Reeves announced in her Autumn Budget are set to redefine how many companies manage their tax liabilities. In this article, Parry Jackson and Lewis Ratcliffe, Partners in our Business team, outline the key changes you need to know for 2025/2026.

Person checking off items on a digital audit checklist

Top 5 audit findings from 23-24

Discover the top five audit findings for Academy Trusts in 2023-2024, and learn how to address these issues effectively.

Latin American chef working at a restaurant and looking at the recipes for the menu - food and drink concepts

What goodwill can be valued as part of a Purchase Price Allocation (PPA)?

When acquiring a business, understanding and accurately valuing its assets is extremely important. Purchase Price Allocation (PPA) helps to break down the purchase price and attributes values to specific tangible and intangible assets.

Male teacher with a blue shirt and red tie, teaching a class of secondary school students.

Academy Trusts: What information needs to be published on the academy website?

We often find during our year end statutory audit work, that academy trusts fail to meet all the required ‘musts’ especially in relation to governance and financial information. Find out more here...

Blur image of a group of professionals sat around a table surrounded by glass doors.

Fee arrangements when selling a business

Your choice of advisor and fee arrangements can significantly impact the process and outcome when selling your business. In this article we discuss possible options to consider and FAQ's we often receive.

Blurred motion of people walking along the corridor in big library

FEHE SORP consultation is now open

The FRC invites feedback on proposed changes to the FEHE SORP, aiming to enhance financial reporting in further and higher education.

Two workers in high-vis jackets and hard hats operating machinery.

April 2025 Apprenticeship Levy changes: A payroll perspective

With National Apprenticeship week having just passed, (10-16 February 2025) the team at Price Bailey provide you with the latest detail on the changes to the Apprenticeship Levy scheme set to come into play in the coming months...

Young adult woman working and playing with dogs in animal shelter

What does the Harpur Trust vs Brazel case mean for charities calculating holiday pay?

In the summer of 2022 the Supreme Court ruled on a case that had wide ranging impacts, particularly on charities that employed part-time, part-year or zero-hours workers. You can read more about these impacts here...

Woman in shop looking at phone

Trading or investing? Understanding the badges of trade

Each trading classification has unique characteristics that HMRC evaluates using the badges of trade. It’s important to understand these distinctions so you can make sure you’re tax compliant.

Close up of a hand signing an ATED return.

The filing deadline for the 2025/26 ATED return is 30 April 2025

The new Annual Tax on Enveloped Dwellings (ATED) charges apply from 1 April 2025, find out about how this could affect you.

Modern world map made of lines and dots on dark blue background.

Insights from HMRC’s Transfer Pricing and Diverted Profits Tax statistics

In this blog, we summarise the key findings from HMRC's Transfer Pricing and Diverted Profits Tax statistics 2023 to 2024...

Red Austin-Healey 3000 convertible on gravel driveway, highlighting classic cars as investments

Investing in classic cars

Classic cars have long been considered both a passion and an investment for enthusiasts. From their aesthetic appeal to their potential for value appreciation, classic cars offer a unique opportunity for investors. Find out more about their tax treatment here...

We can help

Contact us today to find out more about how we can help you

Get in touch

Top