How to handle the final tax return when you stop trading as a sole trader in 2026/27 — basis period rules, overlap relief, terminal loss relief and the deadline that catches people out.
Discretionary trusts face an inheritance tax charge every 10 years, plus exit charges when assets leave the trust. Here's how the periodic charge is calculated for 2026/27.
Firefighters can belong to one of three pension schemes depending on when they joined, plus the McCloud remedy choice for affected years. Here's how contributions, accrual and retirement ages compare.
HMRC now lets some parents pay the High Income Child Benefit Charge through their PAYE tax code in real time, instead of only via Self Assessment. Who can use it and how it works.
How HMRC decides whether your Etsy shop, eBay reselling or content creation is a taxable trade or a tax-free hobby, and how the £1,000 trading allowance works in 2026/27.
Judges in England and Wales are members of the Judicial Pension Scheme 2015 (or older legacy schemes), a career average defined benefit arrangement with distinct rules following remedy litigation. Here's how it works.
The LGPS uses banded employee contribution rates based on actual pensionable pay, from 5.5% to 12.5%. Here's how the bands work, how they're set, and what you get for your contribution.
KIT days let employees work up to 10 days during maternity leave without losing SMP for that week. Here's how pay works, what counts as a KIT day, and the risks of getting it wrong.
Members of Parliament build up pension under the Parliamentary Contributory Pension Fund, administered independently of MPs' own votes since IPSA took over pay and pensions in 2010. Here's how it works.
Since April 2025, the remittance basis for non-doms has been replaced by the 4-year Foreign Income and Gains (FIG) regime. Here's who qualifies, what it offers, and what happens after year four.
Payments made for agreeing to a new or extended restrictive covenant (non-compete, non-solicit) when leaving a job are fully taxable as employment income — they don't share the £30,000 termination exemption. Here's why.
A UK settlement agreement is only legally binding if the employee gets independent legal advice — and the employer usually pays a tax-free contribution towards it. Here's how the exemption works.
