Home / News / The Moment – January 2026

At BKL, we know that life is built on moments: decisions, opportunities, changes that shape what comes next.

The Moment brings you our latest insights and updates to help you make the most of them.

This edition recommends 10 tax planning opportunities ahead of the new tax year, has a refresher on the FRS 102 accounting updates, which are now mandatory for UK businesses, and explores what will be driving the UK’s deals market in 2026.

You can also find out what to expect during your first audit, how a new HMRC policy could impact businesses with cross-border VAT groups, and how inheritance tax is affected by pension withdrawals and gifts.

Featured Focus

Year-end tax planning: top 10 tips for 2026/27

Prepare yourself and your finances for the new tax year starting on 6 April. By looking ahead now, you’re giving yourself time to think about the opportunities and speak with advisers. Our tips cover ISAs, buy-to-let portfolios, dividends, electric cars and more.

Read our top tips

Insights

Changes under FRS 102: helping you take action

From 1 January, the amended FRS 102 accounting standard impacts UK companies of all sizes preparing FRS 102 accounts. Watch our video series on the key changes.

Watch videos

UK lower midmarket M&A outlook for 2026

If you’re planning to buy or sell a UK business in 2026, look back at the key developments in 2024–25 and explore the forces shaping the year ahead.

Read outlook

Understanding the first-year audit process

Audit specialists Cat Feier and Nick Bishop explain how we guide businesses through their first audit by managing their risks and supporting their goals.

Watch video

Check your finances on our tax calculators

Covering a range of finance areas for individuals, families, employees and employers: from savings and payroll to gross profit and inheritance tax.

Tax calculators

Major changes for cross-border VAT groups

Businesses with cross-border VAT groups should review their structures urgently, so that the group (or part of it) is not at risk of disassembly.

Inheritance tax on a pension withdrawal and gift

We comment on the tax implications of a husband’s pension withdrawal and gift to his wife, followed by a gift from his wife to their adult daughter.

Announcing our new Corporate Tax Partner

We’re proud to announce Kate Gott as our newest partner. Kate leads our Corporation Tax team, guiding businesses through complex UK and international tax matters. She has been with the business since 2016.

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The Moment – January 2026