Practical UK tax, written for real businesses.
Tax planning, sector deep-dives, and HMRC playbooks from Sutton Roff Accountants & Advisors. Real worked examples. Specific 2025/26 numbers. No fluff.
PR gifts, barter sponsorships and HMRC nudge letters — the influencer tax playbook
HMRC has spent two years writing nudge letters to UK creators about undeclared sponsorship and gift income. Here's what counts as taxable, what doesn't, and what to do if you've been getting it wrong.
Read →EMI vs unapproved share options — the £200k decision tech founders only make once
EMI options are the gold-standard tax-efficient employee equity scheme in the UK. Unapproved options are the legacy alternative. The tax difference per recipient at exit can be £100,000+ on a £500k gain. Most founders pick wrong because nobody walked them…
Read →OSS, IOSS and the £90k VAT threshold for UK Amazon sellers (2025/26)
EU sales count toward your UK VAT threshold. So do reverse-charge Amazon fees. Many UK sellers cross £90k without realising — and discover backdated VAT bills 18 months later. Here's the playbook.
Read →Section 24 mortgage interest restriction — should you incorporate? (2025/26 worked example)
Section 24 stops landlords offsetting mortgage interest as an expense — replacing it with a 20% basic-rate tax credit. For higher-rate landlords, it can mean paying tax on profit you didn't earn. Here's when incorporation actually fixes it.
Read →VAT on cosmetic vs medical procedures — the boundary every aesthetic clinic gets wrong
Medical treatment is VAT-exempt. Cosmetic treatment is VAT-standard at 20%. The line between them is where HMRC has been challenging clinics — and where most clinics are getting it wrong, in both directions.
Read →NHS Pension Annual Allowance for dentists — the £40k trap and how to avoid it (2025/26)
NHS dentists routinely pay five-figure annual-allowance tax charges on pension growth they didn't even ask for. The Pensions Input Amount is calculated using a quirk most accountants don't spot — and Scheme Pays elections fix it.
Read →Earn tax-free interest on your Director’s Loan account (2025/26)
If you've lent money to your own company, you can charge it interest. With the right salary level, up to £6,500+ of that interest can be received tax-free — and the company gets the corporation-tax deduction. Most directors miss it.
Read →Reclaiming VAT on buy-to-let property expenses — the £7,500 nobody claims (2025/26)
Residential rentals are VAT-exempt — so most landlords assume there's no VAT to reclaim. But if the property is owned by a VAT-registered entity, partial-exemption rules let you recover up to £7,500 a year.
Read →Borrowing from your own company to buy property — does it beat a mortgage? (2025/26 guide)
Taking a director's loan to fund a property purchase can be cheaper than a mortgage — but only if you understand the BIK, Class 1A NIC and Section 455 charges.
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