Blogs from Larking Gowen

A PAYE Settlement Agreement (PSA) can simplify the reporting and payment of tax on qualifying employee benefits, particularly as HMRC moves towards mandatory payrolling of benefits.

HMRC is now accepting MTD for Income Tax exemption applications from landlords and self-employed people entering the regime from April 2027. Director, Martin Bugg, explains who may qualify and when to apply.

Practical record-keeping advice for busy locum GPs, covering income, expenses, digital records, Making Tax Digital and how your accountant can help.

The Government’s latest tax simplification proposals could bring changes to VAT, e-invoicing and the tax treatment of company transactions. Tax Director, Gillian McGill,  explains what businesses, shareholders and trustees may need to consider.

From September 2026, HMRC will begin automatically registering some landlords and sole traders for MTD for Income Tax. Director, Martin Bugg, explains who may be affected and what to check now.

Rising costs and changes to business rates and VAT continue to create challenges for tourism and hospitality businesses. Our experts explain what’s changing, what it could mean for your business and the key steps to consider when planning ahead.

Moving from a salaried GP role into partnership brings greater influence and potential financial benefits, but it also involves additional responsibilities and risks. Partner, Louise Dean, explains the role of a GP partner, the financial implications and the key questions to consider before joining a practice.

From 1 April 2028, significant changes to company accounts filing requirements will come into force under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Senior Manager, Jimmy Long, explains what businesses need to know.

On 1 July 2026, HMRC updated BIM45690 (Funding the Business) and BIM45700 (Withdrawal of Capital from a Business) in its Business Income Manual. Tax Manager, Jordan Smith, explains what this means for landlords.

Read as we explain when company dissolution may be possible, why creditors such as HMRC can object and what directors need to consider if the company is insolvent.

If you’re involved in charity fundraising, whether as a trustee or part of a fundraising team, the updated Code of Fundraising Practice 2025 (effective from 1 November 2025) is something you’ll want on your radar. Manager, Lee Robinson, explains what you need to know.