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.
From April 2026, changes to the UK capital allowances regime will affect how quickly businesses can claim tax relief on certain capital expenditure.