The NHS Pension Scheme 2015 gives career-average benefits with CPI+1.5% revaluation and employer contributions of 23.7%. This guide covers contribution tiers, the accrual rate, worked examples and the McCloud remedy.
The old remittance basis ended April 2025. The new FIG regime gives qualifying new residents 4 years of foreign income exemption. Here is how it works in 2026/27.
A complete guide to pension death benefits: how DC and DB pensions pass on death, the Lump Sum Allowance, IHT changes from 2027, and why nominating beneficiaries matters.
NHS, Teachers, LGPS and Civil Service Alpha pensions are among the best in the UK. Compare accrual rates, contributions, NPA and the annual allowance trap for 2026.
SEIS explained for 2026/27: 50% income tax relief on up to £200,000 per year, CGT exemption after 3 years, loss relief, and how SEIS compares to EIS for early-stage startup investors.
A Share Incentive Plan lets UK employees receive up to £3,600 in free shares and buy partnership shares from pre-tax pay. This guide covers all four share types, the tax treatment at each stage, worked examples and what happens when you leave.
Care home fees average £800-1,400 per week. England means-tests assets above £23,250. Here is how funding works, the lifetime cap, and planning options for 2026.
The Statutory Residence Test determines UK tax residency via three stages. Learn the day-count rules, ties test and split-year treatment for 2025/26 and 2026/27.
The Teachers Pension Scheme 2015 provides career-average benefits with CPI revaluation and a 28.68% employer contribution. This guide covers contribution tiers, legacy final salary benefits, the McCloud remedy and worked examples.
Commercial property is VAT-exempt by default. The Option to Tax lets owners charge 20% VAT and recover input tax. Here is how OTT, the CGS and TOGC rules work in 2026.
The VAT Annual Accounting Scheme replaces four quarterly returns with one annual return plus interim payments, smoothing budgeting for small businesses. Learn the GBP 1.35m turnover limit and how it works in 2026/27.
The VAT Cash Accounting Scheme lets you account for VAT when you are paid, not when you invoice, easing cash flow for businesses that wait to get paid. Learn the GBP 90,000 registration threshold, who qualifies and when it helps.
