Making Tax Digital (MTD) for Income Tax will apply to more sole traders and landlords from 6 April 2027. If your combined gross income from self-employment and property was over £30,000 in the 2025/26 tax year, you may need to use the new system.

The £30,000 threshold is based on income before expenses, not profit. Income from more than one self-employment or property source is added together.

There is rarely one major change that transforms the way a business operates. More often, it is the accumulation of smaller changes — a new reporting requirement, a payroll change, another deadline or piece of legislation to prepare for.

This summer is a good example.

I was speaking with a business owner recently who told me they felt like they were constantly reacting. Nothing was fundamentally wrong. The business was performing well, the team was capable, and clients were being looked after.

A common situation we come across as businesses scale is a subtle but persistent tension within leadership teams. You find yourselves constantly responding to immediate demands, almost perpetually in a reactive mode.

This year, I've had many conversations with business owners and founders who were under the impression that the recent changes to the UK's R&D tax relief regime would not significantly affect their operations.

From the outside, everything looked right. The board reports were detailed, the meetings were frequent, and the executive team was highly capable. Yet the leaders felt that far too much time was being spent aligning, clarifying, and revisiting the same issues. It was a classic symptom of scale, but the cause was not what they thought.

Watching Arsenal finally win the Premier League this week after so many years of rebuilding felt like an interesting reminder of something we see often in business.

The UK tax and regulatory landscape continues to evolve, with several key changes now in effect and others on the horizon. From Making Tax Digital to employment law reforms and shifts in estate planning, understanding these developments early can help you plan more effectively and avoid unnecessary costs.

We were speaking with a leadership team recently who had a strong set of processes and a clear strategic direction. The business was performing well, yet there was a tangible sense that decisions were not landing as quickly or as effectively as they should.

We were speaking with a leadership team recently that had built a capable, well-aligned organisation. The business was growing and the team was engaged. On the surface, everything appeared to be working as it should.

Growing companies often focus on execution.

Faster decisions. Better outcomes. Stronger performance.

Yet execution slows down as the business scales.

Performance issues rarely appear first.

Decision-making issues do.

Leadership teams begin to feel it early:

• Discussions take longer

• Alignment is harder to reach

• Confidence in outcomes decreases

The numbers may still look strong.

The way decisions are made starts to weaken.

Complexity is often treated as a byproduct of growth.

Something to manage. Something to reduce.

But in reality, complexity is a signal.

It indicates that the business has reached a new stage.

Growth introduces complexity.

Governance is meant to manage it.

Control is what connects the two.

Yet in many growing companies, control is the weakest link.