Taylor Keeble

29/04/2026

*Blog Post*

FRS 102 Lease Accounting Changes: What Businesses Need to Know

Effective for accounting periods beginning on or after 1 January 2026, significant revisions to Financial Reporting Standard 102 (FRS 102) are set to transform lease accounting for businesses across the UK and Republic of Ireland.

For many organisations, the impact will go beyond accounting, influencing financial metrics, tax positions, and commercial decision-making.

https://www.taylorkeeble.co.uk/single-post/frs-102-lease-accounting-changes-what-businesses-need-to-know

13/04/2026

*Blog Post*

Annual Investment Allowance

The Annual Investment Allowance (AIA) is a valuable relief for businesses investing in plant and machinery, allowing companies to deduct up to £1 million of qualifying expenditure from their taxable profits in the same year.

However, the rules are not always straightforward. We provide a detailed overview.

https://www.taylorkeeble.co.uk/single-post/annual-investment-allowance

13/04/2026

*Blog Post*

Long-Life Assets for Capital Allowances

One important consideration for tax relief when businesses invest in plant and machinery, is how that expenditure is classified.

Long-life assets is a key category, subject to specific capital allowances treatment.

https://www.taylorkeeble.co.uk/single-post/long-life-assets-for-capital-allowances

19/03/2026

*Blog Post*

UK Corporate Dividend Exemption: Why the Detail Matters

Re UK corporation tax treatment, while many dividends received by UK companies are exempt, the conditions for exemption are detailed and highly fact-specific.

The key starting point is determining whether the recipient is a small company or ‘large’. The applicable exemption rules differ significantly depending on that classification.

https://www.taylorkeeble.co.uk/single-post/uk-corporate-dividend-exemption-why-the-detail-matters

18/03/2026

*Blog Post*

VAT Group Registration: Streamlining VAT for Related Companies and LLPs

This article explores VAT groups, including eligibility criteria, the registration process, advantages and disadvantages, and the implications for transactions with third parties and non-group members.

https://www.taylorkeeble.co.uk/single-post/vat-group-registration-streamlining-vat-for-related-companies-and-llps

11/03/2026

*Blog Post*

UK Corporation Tax Group Relief: A Practical Guide

Group relief is one of the most important corporation tax reliefs available to UK corporate groups, allowing companies within the same group to offset certain losses against the taxable profits of other group members.

This article outlines how group relief works, the conditions that must be satisfied, and the key technical points businesses should understand.

https://www.taylorkeeble.co.uk/single-post/uk-corporation-tax-group-relief-a-practical-guide

20/02/2026

*Blog Post*

Taxation of Interest Income in the UK

Interest earned on savings is a common form of income, yet many people are unsure how it is taxed. Whether interest comes from a bank, building society or other source, understanding how the rules work can help plan more effectively.

We provide an overview of how interest income is taxed in the UK, including the savings allowance and the 0% starting rate.

https://www.taylorkeeble.co.uk/single-post/taxation-of-interest-income-in-the-uk

27/01/2026

New article: 'Understanding Class 1A and Class 1B National Insurance Contributions (Employers)'

National Insurance contributions (NICs) are a vital consideration for employers, particularly when providing employee benefits or using PAYE Settlement Agreements (PSAs). While employees generally pay Class 1 NICs on their earnings, Class 1A and Class 1B contributions are the responsibility of the employer alone.

Understanding how these contributions work, which benefits are subject to them, and the associated deadlines can help businesses manage costs effectively and stay compliant.

Read our latest post for further guidance: https://www.taylorkeeble.co.uk/single-post/understanding-class-1a-and-class-1b-national-insurance-contributions-employers

National Insurance contributions (NICs) are a vital consideration for employers, particularly when providing employee benefits or using PAYE Settlement Agreements (PSAs). While employees generally pay Class 1 NICs on their earnings, Class 1A and Class 1B contributions are the responsibility of the e...

20/01/2026

*Blog Post*

Taxation of Dividends

Dividends are always taxed as the final part of an individual’s income, treated separately in income tax calculation, and at varying rates depending on total taxable income and which tax bands the dividends fall into.

https://www.taylorkeeble.co.uk/single-post/taxation-of-dividends

20/01/2026

*Blog Post*

Living Accommodation Provided by an Employer: Understanding the Tax Implications

Employer-provided accommodation is treated as a benefit in kind and can give rise to a taxable charge on the employee.

Whether a tax charge arises, and how the benefit is calculated, depends mainly on whether the accommodation is considered job or non-job related, as well as whether the property is rented or owned by the employer. Understanding these distinctions is essential for employers and employees.

https://www.taylorkeeble.co.uk/single-post/living-accommodation-provided-by-an-employer-understanding-the-tax-implications