How do HMRC define “wholly and exclusively” for tax purposes
Not sure if a business cost is deductible? HMRC’s ‘wholly and exclusively’ rule is the key test.
When deciding whether
GOV.UK One Login – enhanced security from 13 Oct 2025
From 13 October 2025, access to Companies House WebFiling will require GOV.UK One Login. This replaces the older
Tax Diary October/November 2025
1 October 2025 – Due date for Corporation Tax due for the year ended 31 December 2024.
19 October 2025 – PAYE and NIC
What insurance cover should a company consider?
Running a small business comes with plenty to juggle, and while insurance might not be the most thrilling task, it is
VAT late filing penalties
New rules mean late VAT filings and payments now trigger points, fines and interest charges.
The VAT late filing