Director’s Loan Account UK: Section 455 Tax Rate and Rules 2026/27
Director’s loan account UK 2026/27: the current 35.75% Section 455 tax rate, the 9-month rule, the £10,000 benefit-in-kind threshold, and how to avoid an unnecessary charge.
Category: Finance
How to Buy an Existing Business in the UK: Process and Due Diligence
How to buy an existing business in the UK: the acquisition process, what due diligence should cover, TUPE, financing, and common buyer mistakes.
R&D Tax Credits UK: How the Merged Scheme Works and How to Claim
R&D tax credits UK 2026: how the merged scheme works, the 20% credit rate, Enhanced R&D Intensive Support for loss-making SMEs, and how to claim.
Business Asset Disposal Relief UK: 2026/27 Rate and How to Qualify
Business Asset Disposal Relief 2026/27: the current 18% rate, the £1 million lifetime limit, who qualifies, and how to claim.
Business Overdraft UK: Complete Guide
Business Overdraft UK: The Complete 2026/27 Guide Most UK businesses hit the same problem sooner or later: money goes out…
Business Budget UK: How to Create a Budget
How to Create a Business Budget: The Complete UK Guide A business budget is a financial plan that sets out…
Balance Sheet Explained UK: How to Read One
Balance Sheet Explained UK: What It Is and How to Read One If you have ever opened a set of…
Profit and Loss Statement: A Simple UK Guide
Profit and Loss Statement: A Simple Guide for UK Small Businesses If you have ever looked at your bank balance…