The employer childcare voucher scheme closed to new joiners in October 2018. How existing voucher users are affected in 2026/27 and when switching to Tax-Free Childcare makes sense.
A cash Christmas bonus from your employer is taxed exactly like extra salary in the month it's paid — it isn't a special tax-free gift. Here's how the tax and National Insurance actually apply, with worked examples.
Under CIS, contractors deduct tax from subcontractor payments before they're even paid — 20% if registered, 30% if not. Here's how the deduction system works and how subcontractors reclaim any overpaid tax.
Construction Industry Scheme deductions are 20%, 30% or 0% depending on your registration and verification status with HMRC. Here's exactly how contractors determine which rate to apply to a subcontractor.
Most small UK limited companies are 'close companies' under HMRC's definition, which triggers specific tax rules on loans, benefits and distributions to shareholders. Here's what the label actually means.
Why unmarried cohabiting couples in the UK get no spousal Inheritance Tax exemption in 2026/27, how this affects the family home, and the planning steps that can reduce the risk.
There is no such thing as 'common law marriage' in England and Wales — living together for any number of years gives you none of the automatic financial protections married couples get. Here's exactly what that means for money, property and inheritance.
How Community Interest Companies are taxed in the UK: Corporation Tax rules, the asset lock, dividend cap, and how a CIC compares to a charity or standard limited company.
The difference between constructive dismissal and unfair dismissal in the UK — qualifying service, the tribunal test, tax treatment of any award, and how the two claims interact in 2026/27.
Platforms like Seedrs and Crowdcube often market equity crowdfunding deals alongside SEIS or EIS tax relief, but the relief isn't automatic and the failure rate for early-stage companies is genuinely high. Here's how the tax actually works, including relief for losses.
HMRC treats most crypto activity as Capital Gains Tax, not a separate 'crypto tax' — but staking rewards, mining and getting paid in crypto are usually taxed as income instead. Here's how the two regimes apply and what exchanges report to HMRC.
How self-employed dental associates in the UK pay tax in 2026/27: associate agreements, NHS vs private income, allowable expenses, Class 2/4 NI and pension options.
