A lease under 80 years becomes progressively harder to mortgage, and marriage value kicks in on any extension. Why lease length matters so much and what thresholds to watch for.
Buying a second home or buy-to-let in England or NI? You pay a 5% SDLT surcharge on top of standard rates (raised from 3% in October 2024). Worked examples on £200k-£500k properties
Married couples and civil partners split rental income 50/50 by default. Form 17 lets you declare the actual beneficial ownership split to HMRC — and potentially save significant tax.
How to time capital purchases under the Annual Investment Allowance in 2026/27 to maximise relief, manage year-ends and avoid wasting your AIA limit.
How part-time work affects Carer's Allowance, tax and National Insurance in 2026/27, plus the weekly earnings limit, take-home pay and what counts as income.
How company car and fuel benefit-in-kind tax works in 2026/27, who pays it, how to estimate your bill, and when an electric or salary-sacrifice car wins.
How director's loan account tax works in 2026/27: the section 455 charge, beneficial loan benefit-in-kind, repayment, write-offs and how to stay compliant.
How EMI share options work in 2026/27: the tax on grant, exercise and sale, the 10% BADR CGT rate, qualifying rules, and what employees actually pay.
How to get an EORI number, account for import VAT with postponed VAT accounting, and stay compliant when importing goods to the UK in 2026.
Should your UK business lease or buy equipment in 2026/27? Compare cash flow, capital allowances, VAT and Corporation Tax to find the cheaper option.
How the normal expenditure out of income IHT exemption works in 2026/27, who qualifies, the records HMRC wants, and how to gift unlimited amounts free of inheritance tax.
A plain-English 2026 guide to HMO licensing for UK landlords -- mandatory, additional and selective schemes, costs, standards and the tax of HMO income.
