From 1 December 2025 the UK deposit protection rules will shift in a way that will matter for many savers, especially those holding larger balances or receiving significant one-off payments. The Financial Services Compensation Scheme is increasing the maximum protection for eligible deposits held with UK banks, building societies and credit unions. The long-standing limit…
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Do not Sack Your Spell Checker
Artificial intelligence (AI) writing tools, such as ChatGPT, Gemini, and Claude, have become extremely popular. They can create emails, write marketing content, and debug code quickly. Many people think these tools could replace traditional editing tools. A spell checker, once a key part of word processors, might seem unnecessary now that AI can rewrite a…
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Tax Diary December 2025/January 2026
1 December 2025 - Due date for Corporation Tax payable for the year ended 28 February 2025.19 December 2025 - PAYE and NIC deductions due for month ended 5 December 2025. (If you pay your tax electronically the due date is 22 December 2025).19 December 2025 - Filing deadline for the CIS300 monthly return for…
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What is a demerger?
A demerger involves splitting the trading activities of a single company or group into two or more independent entities. This can be facilitated by distributing the assets of a holding company to its shareholders.There are special statutory demerger provisions that are designed to make it easier to divide and put into separate corporate ownership the trading…
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