Why is HMRC checking PVA more often?

8th October 2026 by Joanne Stoneman

Your business imports goods and accounts for VAT by applying postponed VAT accounting (PVA) on its returns. HMRC is scrutinising returns and issuing large assessments in some cases. What can you do to reduce the risk of getting it wrong?

Do dividend waivers still work?

23rd September 2026 by Joanne Stoneman

You need to take a dividend from your company but there’s just one problem. Your business partner, who is also a 50% shareholder, doesn’t want to take any more income from the company during this tax year. What’s the solution?

Save tax by combining directors’ loan accounts

21st September 2026 by Joanne Stoneman

You started a company last year and it’s time to prepare its first accounts. Your director’s loan account (DLA) is in credit but your spouse’s is overdrawn. Might amalgamating the DLAs avoid or reduce a tax charge?