Corporate Interest Restriction (CIR) -Fixed Ratio Method
The Fixed Ratio Method (FRM) is the default method used under the Corporate Interest Restriction (CIR) rules for calculating a…
Blogs
Stay Informed with expert insights, tips, and latest updates on tax, accounting and business compliance from the Sterling & Wells blog.
Making Tax Digital for Sole Traders: Detailed Guide
Making Tax Digital (MTD) is a government initiative designed to modernize the way taxes are managed in the UK. For…
How Long Does HMRC Tax Refund Take?
Waiting for a HMRC tax refund can feel like an eternity, particularly when you’re relying on that money to cover…
What is MTD in Accounting? A Complete Guide
Making Tax Digital (MTD) is a UK government initiative designed to modernise the tax system by moving it entirely online.…
Corporate Interest Restriction-Tax Deductions for High-Leverage Property Groups
High leverage is common in the property investment sector – many property investors and groups finance acquisitions with substantial debt,…
UK Landlord Tax Changes 2026: What Property Owners Should Prepare For
Landlords across the UK are entering a period of major transition as the Government prepares to unveil one of the…