Businesses must register for VAT when their rolling 12-month turnover exceeds GBP 90,000. The deregistration threshold is GBP 88,000. This guide explains mandatory and voluntary VAT registration, the flat rate scheme, and the cash accounting scheme for 2026.
From April 2025 EVs are no longer VED-exempt. A GBP 10 first-year rate applies, rising to standard annual rate. Petrol/diesel VED by CO2 band. Expensive car supplement GBP 570/year for GBP 40k+ vehicles.
EV company cars attract only 4% BIK in 2026/27, making them far cheaper than petrol equivalents. This guide covers BIK, salary sacrifice, and the roadmap to 9% by 2029/30.
Learn how company car tax (BIK) works in 2026/27. Understand P11D values, CO2 bands, electric car rates and whether a car allowance is better.
Compare company car benefit-in-kind tax vs car allowance take-home pay in 2026/27. Includes worked examples, BIK rates, fuel card rules and who benefits from each option.
How is crypto taxed in the UK? Learn HMRC rules for capital gains, staking, mining and DeFi in 2026/27 -- including the 3,000 pound CGT annual exempt amount.
Everything UK directors need to know about loan accounts in 2026/27 -- S455 tax at 33.75%, repayment deadlines, write-off rules and HMRC traps to avoid.
Dividend allowance is just 500 pounds in 2026/27. Rates are 8.75%, 33.75% and 39.35%. Full guide with director salary vs dividend comparison and worked examples.
Full guide to Enterprise Management Incentive (EMI) share options in 2026/27. Covers limits, income tax on grant and exercise, CGT on disposal, BADR, and qualifying conditions.
The Employment Allowance rises to 10,500 pounds from April 2025, saving small businesses up to 10,500 pounds on employer National Insurance. Full guide for 2026/27.
The UK Furnished Holiday Let tax regime was abolished from 6 April 2025. This guide covers what landlords lost and how to adapt your property tax strategy in 2026.
Complete guide to UK gift allowances and Inheritance Tax exemptions for 2026/27. Covers the 3,000 pounds annual exemption, wedding gifts, regular gifts from income, and the 7-year rule.
