Distributions up to £25,000 on informal strike-off can qualify for capital treatment under ESC C16 — above that, you need a formal MVL. Full worked comparison of a £20,000 and a £150,000 close-down.
Inherit an ISA and only a spouse gets the tax-free wrapper — everyone else gets cash that counts toward the estate for IHT. Inherit a pension before age 75 and it can pass on completely tax-free to anyone. Here's how the two really compare.
An interim finance director on £700/day across a 6-month engagement (£91,000) nets around £60,140 outside IR35 versus £55,855 inside — a £4,285 gap, with interim roles typically carrying higher inside-IR35 risk than standard contracting.
Self-employed interior designers carry CAD software subscriptions, swatch libraries and showroom mileage as core costs. Full worked example on £38,000 turnover shows what a designer actually keeps after tax in 2026/27.
IT contractors on £500/day (£115,000/year) take home roughly £71,000 outside IR35 versus £67,700 inside — a £3,300 gap once employer NI and marginal relief are correctly accounted for. Full test-by-test breakdown.
Jersey is a Crown Dependency with its own tax system entirely separate from the UK's — flat-rate income tax, no capital gains tax, and no council tax as Britain knows it. Here's what actually changes if you relocate.
Self-employed jewellery makers carry unusually high stock costs in silver and gold, plus hallmarking fees most trades never see. Full worked example on £24,000 turnover showing what's actually left after tax.
Kitchen fitters working for contractors face CIS deductions at source, while those going direct to homeowners don't. Worked example on £42,000 turnover breaks down both routes for 2026/27.
A self-employed management consultant on £600/day takes home roughly £13,000 more per year working genuinely outside IR35 than inside via umbrella. Full worked example plus the deliverables-vs-control test that decides your status.
Mobile mechanics carry thousands of pounds in diagnostic kit and van stock. Full worked example on £52,000 turnover shows exactly what a self-employed mobile mechanic keeps after tax and NI in 2026/27.
Some UK local authorities routinely top the tables for the highest Band D council tax rates. Here's what drives those figures for 2026/27, and why the highest-rate council isn't always the highest-bill council for you.
Northern Ireland doesn't use Council Tax at all — it uses a Regional and District Rates system based on each property's estimated capital value, not a fixed band. Here's how the mechanism actually differs from the rest of the UK.
