Craig Callum Accountants: Insights Accountants and tax advisors in Liverpool for small businesses, sole traders, landlords and contractors. Accounts, tax returns, VAT, payroll and tax planning, with a free initial consultation. 2026-07-20T00:00:00.000Z https://craigcallum.co.uk/ Craig Callum Associates Ltd Making Tax Digital for Income Tax is live: what to do if you're caught (or soon will be) 2026-07-20T00:00:00.000Z https://craigcallum.co.uk/insights/mtd-income-tax-what-to-do-now/ MTD for Income Tax started April 2026 for incomes over £50,000. Who is affected, what changes, and the three steps to take now. Payments on account: why HMRC wants money in July, and how to pay less 2026-07-10T00:00:00.000Z https://craigcallum.co.uk/insights/payments-on-account-explained/ How Self Assessment payments on account work, why HMRC wants money in July, and when you can legitimately reduce them. Salary or dividends in 2026/27? How owner-directors should pay themselves 2026-06-15T00:00:00.000Z https://craigcallum.co.uk/insights/salary-vs-dividends-2026-27/ The right salary and dividend mix for directors in 2026/27: the £500 dividend allowance, corporation tax bands and employer NI. The £90,000 VAT threshold: a rolling trap, and what to do as you approach it 2026-05-20T00:00:00.000Z https://craigcallum.co.uk/insights/vat-registration-threshold-guide/ How the £90,000 VAT threshold really works: the rolling 12-month test, late registration penalties and your scheme options. Key UK tax dates for 2026/27: the deadlines every business owner should diarise 2026-04-10T00:00:00.000Z https://craigcallum.co.uk/insights/key-tax-dates-2026-27/ Every deadline for 2026/27: Self Assessment, VAT, corporation tax, payroll, P11Ds and the new MTD quarterly dates. How much tax will you pay when you sell your business? 2026-03-18T00:00:00.000Z https://craigcallum.co.uk/insights/tax-when-selling-a-business/ What a business sale leaves after tax: CGT at 18% or 24%, BADR at 18%, share versus asset sale, and the earn-out traps. Buying machinery or vehicles? What St Helens firms should know before they sign 2026-03-05T00:00:00.000Z https://craigcallum.co.uk/insights/st-helens-machinery-capital-allowances/ Full expensing, the Annual Investment Allowance and year-end timing: how St Helens manufacturers and hauliers get the tax relief right on big purchases. Southport holiday lets: the tax perks are gone, and quarterly reporting is next 2026-02-12T00:00:00.000Z https://craigcallum.co.uk/insights/southport-holiday-let-tax-changes/ The FHL regime is gone and MTD quarterly reporting arrives this April. What Southport holiday-let owners should check before the season. Selling a Wirral business? The relief rate rises in April, and the clock matters 2026-01-22T00:00:00.000Z https://craigcallum.co.uk/insights/wirral-business-sale-badr-april-2026/ Business Asset Disposal Relief rises from 14% to 18% on 6 April 2026. What that means for Wirral owners weighing up a sale, an MBO or a family handover.