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Q&A: Exceptions from VAT registration Contributed by Alex Jones, Croner-i VIP Tax Team. My client has previously limited UK sales to just under the registration threshold. They wish to make a one-off sale that, combined with other sales, will take them over the registration turnover limit. Do they have to register for VAT? If a taxable person has breached the VAT registration threshold on the ‘backward look’ (currently £90,000), they may look at whether they can satisfy HMRC that, in...Read more
Date: 2026-04-09
April webinars for accountants and bookkeepers IAB is highlighting two practical webinars taking place this April, each covering a topic that continues to matter in practice. For accountants and bookkeepers, they offer a useful opportunity to refresh technical knowledge, strengthen confidence, and stay close to issues that can have a real impact on client work. Table of ContentsRead more
Date: 2026-03-26
Pension contributions, defined benefit schemes and the annual allowance Contributed by Martin Jackson, Lead Technical Writer, Croner-i Ltd Pension contributions are always in ‘real time’ for tax purposes – they cannot be carried forward or back. A contribution is treated as made when it is actually paid ( FA 2004, s. 188(1) ) and cannot be backdated. Annual allowance and carry forward Most tax practitioners will be familiar with the...Read more
Date: 2026-03-09
Could salary sacrifice pension schemes be facing unexpected changes? Contributed by Andrea Manzini One of the main findings of the 2025 Landlords research commissioned by HMRC is that one in three UK Landlords will probably reduce the size of their property portfolio over the next five years. Among those respondents who intend to sell rather than buy at least one property in the immediate future, 59% cited ‘tax rule changes’ as their key reason. Having recently considered...Read more
Date: 2026-03-09
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