FRS 102 reforms from 2026 reshape leases, revenue and disclosures — impacting reporting, EBITDA and strategic decisions for UK businesses.
Employment Allowance can cut employer NICs by up to £10,500, but many owner managed businesses miss out because of how their payroll is set up.
A guide to Directors’ Loan Accounts for owner-managed businesses, explaining how DLAs work, key tax risks, and how to manage balances effectively.