Have you already made your employer pension contribution for this tax year? If not, it may be worth considering making the contribution now rather than delaying until your pre year end tax planning meeting. Although we don’t know what the
Accounting for Leases
For accounts prepared under FRS 102 there are proposed changes with effect from 1 January 2026, with regards to Leases. FRS 102 Section 20 Leases sets out the requirements for the classification, recognition and measurement of operating and finance leases.