Blogs from Larking Gowen

The Autumn Budget 2025 sets out tax increases, relief restrictions and longer-term policy changes affecting income tax, capital gains, inheritance tax, pensions, business investment and digital compliance. Partner, Sally Farrow breaks down what's changing and when.

Employment tax specialist, Tessa Brown, discusses what employers need to know about the tax implications of festive expenses and the tax exemptions available.

Charities need reserves, but can they hold too much? Director, Chris Yeates, explores why trustees should review their reserves policies and how over-accumulation can reduce impact, raise concerns, or attract regulatory attention.

Mel Howard explores what the new digital tax rules mean for landlords, why early preparation is essential, and how to get your property records ready for the 2026 deadline.

A new government scheme lets individuals and businesses repay wrongly claimed COVID-19 support without penalty before December 2025. Partner, Lee Green, explains what’s covered, the risks of not acting, and how Larking Gowen can help with voluntary repayments or insolvency concerns.

Chris Yeates discusses the Government’s confirmed increases to key charity financial thresholds, including a rise in the audit threshold. The changes, effective from 30 September 2026, aim to ease the regulatory burden on smaller charities.

Director, Chris Yeates outlines the key steps involved in forming a charity, from defining your purpose and choosing a legal structure. Chris also highlights common pitfalls and practical advice to help ensure your charity is set up for long-term success.

Director, James Rix, explains what a holding company is, when and how to set one up, and the main advantages. It outlines why many businesses consider this structure to protect assets, plan for succession, and prepare for growth, sale or investment.

Senior Manager, George Crowe, explains the benefits of being in the NHS Pension Scheme, including defined benefits, tax relief, and death in service support. It also outlines the consequences of opting out, such as reduced pension growth, lost benefits, and tax implications. A useful guide for NHS professionals making decisions about their pension.

Director, Ben Greves, explains the importance of tax due diligence in UK mergers, acquisitions, and investment deals. Highlighting the risks of non-compliance, how due diligence supports better deal structuring, and the benefits it brings to both buyers and sellers.

If you’re thinking of building a garden office, you may be wondering if you can get tax relief. The simple answer is yes, but it isn’t as tax effective as you may think. What can you claim and what are the tax implications?

Jo Benton talks you through why financial forecasting is essential for pharmacists and locums. Learn what to include, how to build a forecast, and how it can help you plan for the future.