We are pleased to offer you a complimentary copy of our latest newsletter.
This edition covers the effects of changes enacted in the most recent Budgets but our feature article covers the Renters’ Rights Act 2025 which is due to become law in May, bringing changes for landlords and tenants.
The articles in this issue are:
- ISAs set for a shake up Although the overall individual savings account (ISA) annual subscription limit of £20,000 is not changing, from April 2027 the amount anyone aged under 65 will be able to save into a cash ISA each year will be capped at £12,000.
- Restrictions planned for salary sacrifice From April 2029 salary sacrifice arrangements involving pension contributions will come into the scope of national insurance for contributions in excess of £2,000.
- All change for landlords and tenants If you let a residential property in England, it’s time to get ready for significant changes to the law that will come into effect on 1 May 2026.
- Making Tax Digital Update MTD starts on 6 April 2026 for self-employed individuals and landlords with qualifying annual income over £50,000.
- Enterprise management incentives widened The government has increased the thresholds so that more companies will be able to offer EMI tax-advantaged share options to employees from 6 April 2026.
- Time to join the AI revolution? The November 2025 Budget contained several measures to boost AI adoption and support British science and technology companies to ‘start-up, scale -up and stay in the UK’.
We hope you enjoy reading the newsletter. Please get in touch if you need help or advice on any of the topics covered.