Higginson James
Insights

Articles & insights.

Notes and articles on accounting, tax and advisory topics, published here as and when they're written.

Tax · 28 October 2026

Autumn Budget 2026: What Was Announced and What It Means for You

John Healey's first Budget brought a new 10% Founders' Relief, a halved lifetime limit for Business Asset Disposal Relief, bigger employee share options and a U-turn on cash ISAs. Here's what was announced, when it takes effect, and what business owners and individuals should do next.

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Tax · 2 October 2026

Autumn Budget 2026: What We Know, What's Rumoured and What to Do Before 28 October

John Healey delivers his first Budget as Chancellor on 28 October. Here's what's already been ruled out, what's already law regardless of what he announces, where the speculation is pointing, and what business owners and individuals can sensibly do now.

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Maritime · 30 September 2026

Yacht Crew and UK Tax Residency: How the Statutory Residence Test Applies at Sea (2026 Guide)

Spending most of the year at sea doesn't automatically make you non-resident for UK tax. Here's how HMRC's Statutory Residence Test works for yacht crew, the special rules for people who work on board, and where the Seafarers' Earnings Deduction fits in.

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Tax · 29 September 2026

Corporation Tax: The Basics Every Company Owner Should Know

HMRC won't send your company a Corporation Tax bill, so it pays to know the rules. Here's a clear guide to who pays, current rates, key deadlines and what happens if you miss them.

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Tax · 28 September 2026

Am I a UK Tax Resident? A Plain-English Guide to the Statutory Residence Test

The Statutory Residence Test decides whether HMRC taxes your worldwide income or just what you earn in the UK. Here's how the test actually works, step by step.

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Tax · 28 September 2026

Starting Up? What Every Founder Needs to Know (for the Company and for You)

Launching a start-up means making decisions for two taxpayers at once: your new company and yourself. Here's a UK founder's guide to the choices that matter most, from set-up and salary to fundraising and, one day, the exit.

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CFO & Financial Management · 25 September 2026

Finding Your First Investor: How to Get Investment-Ready

Your first investor is backing you as much as your idea, but they'll still want to see the numbers. Here's how UK founders can get investment-ready, from choosing the right type of funding to building a business plan and financial model that investors trust.

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CFO & Financial Management · 16 September 2026

From Idea to Company: A Founder's Guide to Getting the Business Right

Great ideas don't build companies on their own. Founders do. Here's a practical guide for UK founders on the business decisions that matter most in the early years, from testing the idea to building the team and keeping the cash flowing.

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Maritime · 7 September 2026

Should You Own Your Yacht Personally or Through a Company? A UK Owner's Guide to Yacht Ownership Structures (2026)

The way you hold a yacht affects your tax bill, your liability, your privacy and even how easily you can sell. Here's how the main ownership structures compare, and the traps that catch UK owners out.

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Maritime · 1 September 2026

Keeping a Yacht Refit on Budget: A Financial Management Guide for Owners (2026)

Refits have a reputation for running late and over budget, and it's usually earned. Here's why costs escalate, how to structure the contract and payments to stay in control, and where independent financial oversight pays for itself.

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