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Company strike off objections move online only
Sara White, Editor, Business & Accountancy Daily. Croner. Companies House to stop accepting written email objections from directors trying to avert strike off action in switch to digital only submissions later this year. From 1 December 2026, directors will only be able to submit objections online to limited company strike offs as Companies House confirms it ‘will no longer accept objections by email’ in switch to website forms only using Gov.uk One Login, and existing Govern
Sara White
21 hours ago2 min read


Q&A: VAT time of supply and tax points
Croner VIP Tax Team In this week’s Q&A, Joshua Hamley Deane, adviser at Croner VIP Tax Team, explains the difference between basic and actual tax points under VAT time of supply rules. Q. My client is confused about how ‘tax points’ work. They understand the need to account for VAT when they make a sale, but do not know how to determine the exact date to report the VAT to HMRC. What are the rules for ‘basic’ and ‘actual’ tax points and how do deposits or invoicing affect this
Croner VIP Tax Team
2 days ago2 min read


Rest breaks for pregnant employees
CIPD HR-inform Stacie Cheadle, technical writer at Croner, explains the issues to consider with pregnant employees from rest facilities to medical suspensions. Q. Do pregnant employees need to be given access to a bed for rest whenever they wish during working hours? One of our office-based employees is currently pregnant. She has insisted that we provide a bed for her if she needs to rest, and that she should be able to go to it whenever she wants. A. Every pregnancy is diff
Stacie Cheadle
3 days ago2 min read


Flexible work ‘jeopardised’ by end of zero hour contracts
Jacob Grattage, Reporter, Business & Accountancy Daily. Croner. Fierce lobbying against plans to curb use of zero hours contracts as government warned proposals risk changing the employment status of workers if agencies included. An open letter to the government from eight professional bodies, including the Recruitment and Employment Confederation (REC), Association of Professional Staffing Companies APSCo, and Freelancer and Contractor Services Association (FCSA) is calling
Jacob Grattage
4 days ago3 min read


Deadlines for MTD quarterly reporting 2026 to 2028
Sara White, Editor, Business & Accountancy Daily. Croner. Key tax filing dates for Making Tax Digital for Income Tax from quarterly reporting updates to year end self assessment tax returns, plus start dates for new lower thresholds. As Making Tax Digital (MTD) for Income Tax is extended to a lower threshold of £30,000 on 6 April 2027, and year one quarterly filing for tax year 2026-27 is well underway for the £50,000 cohort, there are a number of important filing dates throu
Sara White
5 days ago2 min read


Companies House ramps up Gov.UK One Login migration
Jacob Grattage, Reporter, Business & Accountancy Daily. Croner. Migration to One Login to access company register ramps up as Companies House urges directors to create new accounts as Government Gateway access replaced. Companies House confirmed the ‘main sign in’ option for accessing Companies House will be via Gov.uk One Login service with date for final mandatory switch in pipeline. The first step will be a refresh of the landing page when users access Companies House, lin
Jacob Grattage
Sep 32 min read


Companions at meetings: what are the rules?
CIPD HR-inform. Croner. Stacie Cheadle, technical writer, explains the statutory right to be accompanied with practical advice on how to deal with requests and definitiion of companion. When it comes to having formal meetings with employees, there are a few things to consider. Have you used an appropriate invite? Have you given them enough notice? Should they be offered the right to be accompanied? The final question is one that gets asked a lot. There are certain formal meet
Stacie Cheadle
Sep 23 min read


Maternity leave and paying for keeping in touch days
CIPD HR-inform. Croner. In the third in our mini series on maternity leave, Stacie Cheadle, technical writer at Croner, explains how keeping in touch (KIT) days work and payment rules. Q. Do we have to pay a keeping in touch day? We have an employee who is currently on maternity leave. A new IT system is being installed next month and the providers are coming in to do a number of training days for staff. We would like her to attend, and she has indicated that she is prepared
Stacie Cheadle
Sep 12 min read


Summer VAT cut ends on 1 September
Sara White, Editor, Business & Accountancy Daily. Croner. The Great British Summer Savings VAT discount ends on Tuesday with government reporting millions of pounds saved by families but there are potential pitfalls for businesses due to VAT complexity and exemptions. Millions of pounds have been saved by families so far via a VAT cut from 20% to 5% on kids’ meals in restaurants and tickets to attractions like theatres and soft play, alongside free bus fares in England for ch
Sara White
Aug 313 min read


HMRC launches tax filing and payment deadline tool
Sara White, Editor, Business & Accountancy Daily. Croner. HMRC releases handy new online tool to allow taxpayers to check filing and payment deadlines, and add key dates to calendar apps for instant reminders. This is a brand new HMRC tool, currently in beta stage, and can be used to check the deadlines for PAYE for employers, self assessment, VAT and the construction industry scheme (CIS) for contractors, with the warning that the taxpayer must enter the correct information
Sara White
Aug 282 min read


Q&A: CGT on property sale and costs paid by others
Croner VIP Tax Team. Croner. In this week’s Q&A, RL, tax adviser at Croner VIP Tax Team, explains whether capital gains tax (CGT) relief is available at sale when a family member lives rent free and pays for an extension. Q. My client owns a property which was previously let out. A few years ago his son moved in and now occupies the property as their main residence. The son does not pay any rent but does pay for upkeep costs, including adding an extension to the property last
kim8470
Aug 272 min read


Changes to funding rules for apprenticeships
CIPD HR-inform. Croner. Stacie Cheadle, technical writer at Croner, looks at what employers need to know about hiring apprentices, employee status and funding changes effective from 1 August. August is a big month. With various qualifications being awarded, significant decisions about the future are being made by young people. For many, of whatever age, an apprenticeship is a serious option, and many accountancy firms do already hire a sizeable number of apprentices training
Stacie Cheadle
Aug 264 min read


Salary sacrifice pension changes will cost businesses £2.9bn extra tax
Sara White, Editor, Business & Accountancy Daily. Croner. Plans to carve out pensions from salary sacrifice with annual cap will increase tax bills by £2.9bn for employers while employees set to lose £800m a year. UK businesses will have to pay 78% of the extra tax the government expects to raise each year by slashing salary sacrifice pension contributions, shows new data from Bowmore Wealth Group, with an annual bill of £2.9bn as a result of the changes. The figures are base
Sara White
Aug 253 min read


79% of builders and tradespeople not ready for MTD
Sara White, Editor, Business & Accountancy Daily. Croner. Wickes rolls out free Xero software to members as low awareness about MTD among tradespeople flagged with only one in five ‘fully prepared’ for quarterly reporting. Not surprisingly with several hundred thousand sole traders and self employed not signed up for HMRC’s MTD yet, there is a significant chasm between awareness and readiness among tradespeople and sole traders in the building trade, one of the key target aud
Sara White
Aug 244 min read


Chancellor sticks with 6% student loan interest cap
Jacob Grattage, Reporter, Business & Accountancy Daily. Croner. Interest rates jump for all student loan repayments as chancellor keeps 6% cap on interest set by Rachel Reeves. In the latest annual update to interest rates for undergraduate and postgraduate student loans, the Department for Education (DfE) has confirmed the maximum interest rate applied to plan 2 and plan 3 loans will stay capped at 6% between 1 September 2026 to 31 August 2027. Rachel Reeves's final months a
Jacob Grattage
Aug 212 min read


Q&A: reclaiming VAT on corporate hospitality drinks
Croner VIP Tax Team In this week’s Q&A, Alex Jones, tax adviser at Croner VIP Tax Team, explains the unusually complex rules on whether input tax can be reclaimed on alcohol provided at a corporate entertainment event. Q. My client provides complimentary alcohol for ‘free’ as part of their supply, can they recover input tax on the alcohol? A. At first glance, the answer appears straightforward. The hospitality is seemingly provided for free – meeting the definition of busines
Croner VIP Tax Team
Aug 202 min read


HMRC email warning to sign up to tax advisers register
Sara White, Editor, Business & Accountancy Daily. Croner. Accountants not yet signed up to mandatory tax adviser register are being sent emails by HMRC to warn must sign up before final deadline. The new HMRC tax adviser register is mandatory and requires any tax agent and accountancy firms to sign up to the new system ‘if they interact with HMRC’. The emails will be sent to firms and sole practitioners with and without an agent services account (ASA), clarifying that any org
Sara White
Aug 192 min read


HMRC to ‘automatically sign up’ MTD taxpayers from September
Jacob Grattage, Reporter, Business & Accountancy Daily. Croner. Over 294,000 taxpayers not yet registered for Making Tax Digital for Income Tax warned: ‘We will automatically sign up taxpayers’ In a new development HMRC has confirmed it will begin automatically signing up taxpayers who should already be using Making Tax Digital (MTD) for Income Tax but have yet to enrol. HMRC stated: ‘From September 2026, HMRC will begin signing up customers who should be using MTD for the 20
Jacob Grattage
Aug 182 min read


Working during a heatwave: tips for employers
CIPD HR-inform. Croner In the fifth heatwave of the summer with the mercury hitting 38C, here are some key issues for employers to consider. England recorded its driest July on record with just 6.5mm of rainfall recorded – just 10% of its long-term meteorological average for the month, and less than half of the previous record of 13.4mm set in 1911, according to the Met Office. More than half the country has hosepipe bans and temperatures are expected to exceed 38C again with
Stacie Cheadle
Aug 173 min read


400k need to register for MTD by 7 August filing deadline
Sara White, Editor, Business & Accountancy Daily. Croner. Over 400,000 landlords and self employed still not signed up to MTD for Income Tax if have £50,000 qualifying income with first quarterly return deadline only two weeks away. The new Making Tax Digital (MTD) for Income Tax system is compulsory, except for a very few exemptions, so it is absolutely critical to sign up even though the up to £200 HMRC financial penalties will not be imposed in year one for failure to file
Sara White
Aug 124 min read
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