APR protects farmland and farmhouses from inheritance tax -- but the Budget 2024 combined GBP 1M cap with BPR changes the picture from April 2026.
The AIA lets businesses deduct the full cost of qualifying plant and machinery up to GBP 1 million in the year of purchase. Here is how it works in 2026/27.
How HMRC taxes beneficial loans to employees and directors in 2026 -- the official rate, P11D reporting, exemptions under £10,000, and director loan accounts.
BADR CGT rate rose to 14% from April 2025. Learn who qualifies, the £1m lifetime limit, qualifying conditions, and how to plan a business sale efficiently.
HMRC approved mileage allowance rates for 2026/27 -- cars, motorcycles and bikes. How employees and self-employed workers claim, plus MAPs and tax treatment.
Business Property Relief can remove 100% of qualifying business assets from your IHT estate -- but Budget 2024 introduced a GBP 1M cap from April 2026.
CGT rates were equalised in October 2024. Here is what the 2026/27 rules mean for property, shares, and business assets.
Carried interest CGT rises to 32% from April 2026. Who is affected, what qualifies, income treatment for non-qualifying carried interest, and AIFMD conditions.
CIS requires contractors to deduct 20% (or 30%) from subcontractor payments. Here is the full guide to registration, returns and reclaiming overpayments in 2026/27.
Company car benefit-in-kind tax 2026/27: EV at 3%, PHEV 5-12%, diesel 37%+. How salary sacrifice cuts your BIK bill and what changes by 2028.
Company directors must file a Self Assessment tax return. Learn what to declare -- salary, dividends, director loans, benefits in kind, P11D -- and key 2026/27 deadlines.
English council tax bands still use 1991 property valuations. Learn how to check your band, challenge it via the VOA, claim reductions, and how Scotland and Wales differ.
