The AIA lets businesses deduct the full cost of qualifying plant and machinery up to GBP 1 million in the year of purchase. Here is how it works in 2026/27.
AIA gives 100% first-year relief on up to £1m of plant and machinery. How to time purchases around your accounting year, pool interactions, and group company rules.
How HMRC taxes beneficial loans to employees and directors in 2026 -- the official rate, P11D reporting, exemptions under £10,000, and director loan accounts.
What buildings and contents insurance covers, how to set your sum insured correctly, flood risk ratings, new-build cover, and HMO insurance requirements.
BADR CGT rate rose to 14% from April 2025. Learn who qualifies, the £1m lifetime limit, qualifying conditions, and how to plan a business sale efficiently.
HMRC approved mileage allowance rates for 2026/27 -- cars, motorcycles and bikes. How employees and self-employed workers claim, plus MAPs and tax treatment.
Business Property Relief can remove 100% of qualifying business assets from your IHT estate -- but Budget 2024 introduced a GBP 1M cap from April 2026.
The Retail, Hospitality and Leisure business rates relief scheme for 2026/27 -- eligibility, how much you can save, how to apply, and interaction with other reliefs.
CGT rates were equalised in October 2024. Here is what the 2026/27 rules mean for property, shares, and business assets.
Carried interest CGT rises to 32% from April 2026. Who is affected, what qualifies, income treatment for non-qualifying carried interest, and AIFMD conditions.
A new carried interest regime took effect from April 2025, replacing the old 28% CGT treatment with a 32.5% blended rate. Here is what the changes mean for fund managers and how the transition rules apply.
Understanding the overlap between Child Benefit and Universal Credit in 2026 -- the High Income Child Benefit Charge, UC child element, and which to prioritise.
