Important changes, practical guidance
A number of important tax, regulatory, employment and financial reporting changes are being introduced over the next few years, with some of the first employment law changes taking effect from October.
In this edition, we bring the key developments together and highlight what employers should review now. We also look at company accounts, Bank Rate, Making Tax Digital and the forthcoming Autumn Budget.
LEAD FEATURE
What’s changing in 2026 and beyond?
The key tax, regulatory, employment and financial reporting developments in one place.
ACTION FOR EMPLOYERS
Employment law changes from October 2026
What employers should review now, from tribunal limits and Right to Work checks to workplace harassment and trade union rights.
IN FOCUS
Changes to company accounts
Some changes affect filing requirements, while others could alter how leases and income appear in company accounts.
The rules for company accounts are changing
What businesses need to know about the forthcoming changes. If you run a limited company, some of these changes could affect your next set of accounts.
Micro-company accounts are changing too
If you run a very small limited company, you may have heard about changes to company accounts and wondered whether they affect you.
Leases and your company accounts
The accounting rules used to prepare many UK company accounts have changed from 2026. One of the biggest differences is how leases are shown.
Could the new rules change when income appears in your company accounts?
For many businesses, there may be little noticeable difference. However, if you have longer-term contracts, provide several services as part of one agreement, receive payments upfront or have fees that depend on achieving certain milestones or results, it is worth taking a closer look.
ALSO IN THIS MONTH
Business and tax updates
WARD WILLIAMS NEWS
Developing our leadership Team
Twop appointments reflecting the continued development of our leadership team and the experience available to clients.
PLAN AHEAD
Important dates for your diary
Any assumptions, opinions and estimates expressed in the information contained in this content constitute the judgment of Ward Williams Limited and/or its associated businesses as of the date thereof and are subject to change without notice. This information does not constitute advice and professional advice should be taken before acting on any information herein. No liability for any direct, consequential, or other loss arising from reliance on the information is accepted by Ward Williams Limited. Ward Williams Limited is regulated by the Institute of Chartered Accountants in England & Wales. More details are available on our website at www.wardwilliams.co.uk
