Accounting
Making Tax Digital is here: what you need to do before August
MTD for Income Tax is now live. If you earn over £50,000, your first quarterly update is due 7 August 2026. Here's what to do right now.
Read Article 6 min read
Knowledge Hub
Strategic Insights
Tax updates, structuring strategies, and advisory intelligence from the Stertha team.
Founders
BADR just hit 18%. Here's what that means for your exit
Business Asset Disposal Relief rose to 18% from April 2026. A £1 million gain that once cost £100k in tax now costs £180k. Timing matters more than ever.
Read Article 7 min read
Wealth
The £2.5 million IHT cap: what business owners must do now
100% inheritance tax relief on business property is now capped at £2.5 million. Above that, you pay 20% IHT. Time to revisit your succession plan.
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Innovation
EIS just became the smartest money in UK venture. Here's why
VCT relief dropped from 30% to 20%. EIS stays at 30% with doubled company limits. The maths has shifted — and investors are paying attention.
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Accounting
Corporation tax just got harder. Here's what changed
HMRC shut down free CT600 filing. Late penalties doubled. WDA rates dropped. If you run a limited company, read this.
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Property
The 5% SDLT surcharge and the property tax squeeze ahead
The additional property surcharge jumped from 3% to 5%. Dividend tax is up. Property income tax rises next year. Developers need a multi-year plan.
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Property
SPV, LLP, or Ltd: which structure is right for your property portfolio?
Three structures, three very different tax outcomes. The right answer depends on your income level, portfolio size, exit plan, and how many properties you intend to hold. Here is how to think through it.
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Founders
EIS vs SEIS: which scheme should your startup target in 2026?
SEIS offers 50% income tax relief but caps at £250k raised. EIS offers 30% relief with limits now doubled to £10m per year. The choice shapes your entire fundraising strategy.
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Accounting
IR35 inside vs outside: the contractor's definitive guide for 2026
Getting IR35 wrong costs the typical contractor £15,000–£25,000 per year in additional tax. Here is how the rules work, how status is determined, and what to do if your client says you are inside.
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