Insights & Advice

Important 2026 updates for UK businesses: AIA remains at £1 million, a new 40% First‑Year Allowance applies from 1 January 2026, full expensing stays available to companies, and main writing‑down allowances fall to 14% from April 2026. Practical steps to plan purchases and boost cash flow.

A practical guide for Wilmslow small and medium-sized enterprises covering 2026 Corporation Tax rates (19%–25%), marginal relief, key reliefs such as R&D and capital allowances, and practical steps to optimise tax planning and remain compliant.

A practical checklist to help UK limited companies optimise their Corporation Tax position before the 2026 year-end. Key actions, reliefs and deadlines you should consider before 5 April 2026.

Understand how the associated companies rule affects your corporation tax thresholds and marginal relief eligibility in 2026. Learn the thresholds, how to calculate marginal relief, and practical planning tips for groups of companies under common control.

A practical guide to the UK Patent Box: who qualifies, how the Nexus and streaming rules work, a worked example, and planning tips to help you decide whether to elect in for 2026.

A practical 2026 guide for UK companies explaining which R&D schemes apply, what counts as qualifying activity, how to prepare a compliant claim, and the documentation HMRC expects.

Full expensing provides immediate tax relief for qualifying plant and machinery and is now a permanent capital allowance for companies. This guide explains what qualifies, recent 2026 changes, exclusions and practical tax-planning steps for UK businesses.

A practical 2026 guide to corporation tax deadlines for UK limited companies — explains the difference between filing and payment dates, common pitfalls, penalties for late filing or payment, and how to plan to stay compliant.

A practical, up‑to‑date guide to filing your CT600 Company Tax Return in 2026 — deadlines, step‑by‑step preparation, the impact of HMRC’s 2026 service changes and common pitfalls to avoid.