13 Oct 2025 BTMR Autumn 2025 Briefing If you reimburse fuel or charging costs for employees using a company car for business travel there will be no taxable profit and no Class 1A national insurance, provided the mileage amount paid does not exceed the advisory rates
2 Jun 2025 BTMR Summer 2025 Briefing HMRC has confirmed that the mandatory payrolling of benefits in kind (BIKs) will be delayed to April 2027, giving businesses more time to get to grips with the process
2 Jun 2024 BTMR Summer 2024 Briefing From 6 April 2024 the cash basis has replaced accruals as the default method for preparing sole trader and partnership accounts for tax purposes.
13 Mar 2024 BTMR Spring 2024 Briefing Besides the well-publicised National Insurance reduction and Nom Dom reforms, there are additionally some comments on the abolishment of Furnished Holidays Lettings relief and Multiple Dwellings relief that may be of interest.
1 Apr 2022 BTMR Spring 2022 Briefing We have included quite a variety of topics for you this quarter which I hope you will find interesting. Making Tax Digital (MTD) remains a popular subject and our lead article reminds you of your new obligations from 1st April for VAT registered entities.
10 Sep 2021 BTMR September 2021 Briefing Our lead article considers the first of a few major changes the Government will be introducing. Making Tax Digital (MTD) has been with us for a while but from April 2023 it is to be extended to all. Please contact us for any advice you need to plan for this change.
10 Mar 2021 2021 Budget Newsletter Some might be surprised that Rishi Sunak has had the time to prepare a Budget at this juncture, but he clearly believes that we need to start putting some revenue back into the Treasury. So, we present our summary of the first budget of this year for your review.
