Cash flow pressures
Cash flow remains one of the most pressing concerns for small businesses, even where trading appears stable. Many
Tax Diary January/February 2026
1 January 2026 – Due date for Corporation Tax due for the year ended 31 March 202519 January 2026 – PAYE and NIC
Winter Fuel Payment tax charge
The June 2025 reforms introduce a £35,000 income limit for keeping the Winter Fuel Payment, with HMRC recovering the
VCT and EIS changes
The new rules will allow companies to raise more capital under the following schemes although investors will need to
Agricultural and business property relief changes
Agricultural and business property relief changes that were first announced at Autumn Budget 2024 will come into effect