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Business confidence rises but is it time to invest?
Business confidence across the UK is showing signs of improvement, although many smaller businesses remain reluctant to commit money to new investment.
The latest British Chambers of Commerce

Late payments: Is your business at risk?
Late payment of invoices remains one of the most persistent problems facing UK small businesses, and recent research suggests the situation is becoming increasingly difficult. 60% of UK small and

Corporation tax receipts pass £100 billion
HMRC’s latest Corporation Tax statistics show that receipts from corporate taxes passed £100 billion for the first time in 2025-26.
The main statistics are as follows:
Total receipts from all

New customs system for Northern Ireland trade
Businesses using the Trader Support Service (TSS) to move goods between Great Britain and Northern Ireland need to prepare for a new platform launching soon. From 20 October 2026, all goods movements

Reporting property gains
Anyone selling a UK residential property usually needs to report the disposal to HMRC within 60 days of completion. The requirement applies even where the individual is not normally required to report

Capital allowances restricted for project development costs
The tax treatment of predevelopment costs has been the subject of a recent Supreme Court decision. This is likely to mean that capital allowances will be restricted for some predevelopment costs. The

HMRC targets undeclared medical consultancy income
HMRC is writing to individuals it believes may have failed to declare consultancy income from private healthcare providers on their self-assessment tax returns. The letters follow information received

New vaping tax now in force
A new excise duty on vaping products came into force on 1 October 2026. Vaping Products Duty (VPD) applies to vaping liquids manufactured in, or imported into, the UK, whether or not they contain

Tax Diary November/December 2026
November 2026:
1 November 2026 – Due date for Corporation Tax payable by companies with an accounting period ended 31 January 2026, unless the company is required to pay Corporation Tax by

Flat fees and part-time workers: why “sole cause” no longer protects employers
A part-time private hire driver challenged a flat weekly fee his company charged for access to its booking and dispatch system. Because the fee did not vary with hours worked, part-timers paid far

Are grid delays holding back investment?
A business may have the finance, premises and customers for an expansion project, yet still face another obstacle: obtaining enough electricity.
The Government has announced Great British Grid, a new

New digital rules for tracking waste
A new system for recording waste movements came into operation on 1 October 2026.
The first phase of mandatory digital waste tracking applies to permitted or licensed sites receiving controlled waste