The Enterprise Investment Scheme offers 30% income tax relief on up to GBP1 million, CGT deferral, loss relief against income, and IHT exemption after two years. Here is the full guide.
Selling your business to an Employee Ownership Trust can give 0% CGT on the sale proceeds. Learn the conditions, employee bonus rules, and key pitfalls in 2026/27.
Work-related training paid by your employer is usually tax-free, but non-work-related courses create a benefit in kind. Learn the rules and apprenticeship levy in 2026/27.
The first GBP30,000 of enhanced redundancy is tax-free, but the rules on what counts and how NI applies are complex. Learn the full tax treatment for 2026/27.
Flexible benefits schemes can be tax-efficient but the rules on cash alternatives and salary supplements are strict. Learn what gets reported on P11D and when NI applies.
Gains and losses on foreign currency are subject to UK CGT rules. Learn how HMRC exchange rates work, what counts as a disposal, and how to report currency gains.
Post-FHL abolition, landlords can claim a wide range of allowable expenses against rental income. This guide covers every deductible cost, the repair vs improvement rule, and record-keeping.
Garden leave pay is taxable as employment income -- but the interaction with PILON and the PENP formula affects how tax is calculated on termination packages.
How you are taxed on a global equity fund depends on whether it distributes or accumulates, its UK reporting fund status, and how US withholding tax applies. A plain-English guide for 2026/27.
Goodwill is often the largest asset in a UK business sale. How it is taxed depends on whether it is personal or business goodwill and who the buyer is.
The Leasehold Reform (Ground Rent) Act 2022 and the Leasehold and Freehold Reform Act 2024 changed the rules on ground rent, enfranchisement, and commonhold. Full 2026/27 guide.
Bed and ISA lets you sell investments held outside an ISA and repurchase them inside one, using your CGT annual exempt amount to shelter future gains tax-free.
