UPCOMING Webinars & Events19 May 2026
FRS 102: What the Changes Mean for Your Business
Join our business-focused webinar on the changes to FRS102, the updates that directly affect you and what you need to do next.
10.30am
Guides & Publications
The Autumn Statement 2023 was delivered by Chancellor Jeremy Hunt on 22 November. Our summary condenses his 110 different proposals into one concise report of the key points
More & Other Musings
View all related contentUPCOMING Webinars & Events19 May 2026
Join our business-focused webinar on the changes to FRS102, the updates that directly affect you and what you need to do next.
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The normal expenditure out of income exemption allows individuals to make gifts during their lifetime that are immediately exempt from inheritance tax (IHT) – there is no seven-year wait. A recent case heard by the First-tier Tribunal (FTT) has cast some light on what is meant by ‘normal expenditure’.
NEW Articles15 Apr 2026
Making Tax Digital (MTD) is now live, but given the low numbers registered with HMRC, many sole traders and landlords affected are still looking at how to comply, keep the administrative burden to a minimum and will probably be looking for inexpensive, or even free, software to use.