Tax & Compliance

Returning the File: A Practical Policy for UK Professional Firms Facing Client Record Requests

When a client asks for their file, the response should be neither a blank refusal nor an uncontrolled data dump. This guide sets out a practical framework for UK solicitors, accountants and consultants covering release, retention, redaction and reasonable charges.

Nov 8, 2026

Quarterly Reporting, Quieter Januaries: What MTD for Income Tax Is Teaching Sole Traders

Six months after Making Tax Digital for Income Tax became mandatory, the mechanics have proved manageable but the habits have not. A practical look at where sole traders and landlords are stumbling, how to choose software without over-buying, and why quarterly updates can quietly improve cash-flow planning.

Nov 7, 2026