Best4business Accountants

23/10/2026

*Blog*

Temporary Repatriation Facility: An Opportunity for Former Non-Domiciled Taxpayers

The abolition of the UK’s non-domicile regime on 6 April 2025 marked one of the most significant changes to the UK personal tax system in a generation.

For individuals who previously used the remittance basis, the reforms have created an important question: what happens to the foreign income and gains accumulated before 6 April 2025 that have not yet been remitted to the UK?

https://best4business.com/temporary-repatriation-facility-an-opportunity-for-former-non-domiciled-taxpayers/

22/10/2026

*Blog*

Pensions and Inheritance Tax: What the 2027 Changes Mean

From 6 April 2027, unused pension funds are expected to be brought within the scope of Inheritance Tax. This is a significant change to the way pensions have traditionally been used in retirement and estate planning.

https://best4business.com/pensions-and-inheritance-tax-what-the-2027-changes-mean/

22/10/2026

*Blog*

Mandatory Payrolling of Benefits in Kind: What Employers Need to Know

From 6 April 2027, employers will be required to payroll certain employee benefits in kind (BiKs), with most remaining benefits expected to come within the mandatory regime from April 2028.

https://best4business.com/mandatory-payrolling-of-benefits-in-kind-what-employers-need-to-know/

14/10/2026

*Blog*

VAT Capital Goods Scheme: What Property Owners and Developers Need to Know

The VAT Capital Goods Scheme (CGS) requires businesses to monitor the use of certain high-value capital assets over several years. If the extent to which a property is used for taxable activities changes, an adjustment to the VAT originally reclaimed may be required.

https://best4business.com/vat-capital-goods-scheme-what-property-owners-and-developers-need-to-know/

08/10/2026

*Blog*

Personal Liability Notices: When Can HMRC Hold Company Officers Personally Liable?

A Personal Liability Notice (PLN) can make a company officer personally responsible for certain liabilities that would otherwise be payable by the company.

PLNs can arise in a number of circumstances, the rules are statutory and the conditions HMRC must satisfy depend on the particular PLN regime being used.

https://best4business.com/personal-liability-notices-when-can-hmrc-hold-company-officers-personally-liable/

08/10/2026

*Blog*

Cryptoassets and HMRC: Why Now May Be the Time to Review Your Tax Position

HMRC is set to receive significantly more information about UK cryptoasset users as new international reporting requirements come into effect.

https://best4business.com/cryptoassets-and-hmrc-why-now-may-be-the-time-to-review-your-tax-position/

18/09/2026

Firms freed from excessive paperwork and costly red tape in business reporting overhaul

The Government has launched an overhaul of corporate reporting to save businesses more than £450 million per year.

https://www.gov.uk/government/news/firms-freed-from-pen-pushing-paperwork-and-costly-red-tape-in-business-reporting-overhaul

The Government has launched an overhaul of corporate reporting to save businesses more than £450 million per year.

27/08/2026

The Three Most Exciting Business Trends Predicted in 2027

The three key 2027 business trends: human-centered tech enhancing customer experience; growth of community-driven brands focusing on relationships; prioritising health and wellness as a business advantage.

https://uk.entrepreneur.com/business-news/the-3-most-exciting-business-trends-jason-brown-sees-coming-in-2027/

As how he sees it, the opportunities in 2027 won't belong solely to those with the biggest budgets or the newest technology. They will belong to those who understand people best and build businesses that serve them well.

03/08/2026

Tax advisers: two weeks left to register under new rules

HMRC is urging eligible tax advisers to register under the new mandatory requirements before 18 August 2026.

https://www.gov.uk/government/news/tax-advisers-one-month-left-to-register-under-new-rules

HMRC is urging eligible tax advisers to register under the new mandatory requirements before 18 August 2026.

14/07/2026

*Blog*

Selling Plant and Machinery: Don’t Forget the Capital Gains Position

When a business sells a piece of plant or machinery, the immediate focus is usually on the capital allowances consequences. Was the asset in the main pool or a single asset pool? Will there be a balancing allowance or a balancing charge?

However, there is another aspect of the disposal that is frequently overlooked: the potential interaction with the chargeable gains rules.

https://best4business.com/selling-plant-and-machinery-dont-forget-the-capital-gains-position/