Running or winning an office World Cup sweepstake in 2026? Here's the UK tax position on informal betting pools and gambling winnings, in plain English.
How UK YouTubers should treat AdSense income, sponsorships and channel memberships for tax purposes, including foreign currency conversion and expenses.
Business Asset Disposal Relief rose from 14% to 18% on 6 April 2026, still well below the standard 24% Capital Gains Tax rate on business sales. Worked example on a £500,000 gain, with the £1m lifetime limit.
How HMRC taxes an ordinary business partnership in 2026/27: each partner is taxed individually on their share of profit, regardless of how the split is agreed. Worked example for a 60/40 split.
How Capital Gains Tax works between separating spouses in 2026/27: a 3-tax-year no gain/no loss window from separation, or unlimited time under a formal divorce agreement, with a worked example.
How the capital gains tax chattels exemption protects personal possessions sold for £6,000 or less, how marginal relief softens the tax just above that line, and which chattels are wholly exempt regardless of value.
Civil partners and married couples get identical tax treatment in the UK in 2026/27 — the same Marriage Allowance, Capital Gains Tax transfers and Inheritance Tax exemption. Here is what is, and is not, different.
Cohabiting couples in the UK get none of the tax reliefs available to married couples and civil partners in 2026/27 — no Marriage Allowance, no unlimited spousal IHT exemption, no automatic CGT no gain/no loss transfers.
Selling art, antiques, stamps or memorabilia for a profit can trigger Capital Gains Tax — but a special 'chattels' rule caps the tax on personal possessions sold for £6,000 or less. Here's how the marginal relief calculation actually works.
What UK limited company directors must file at Companies House each year in 2026/27 — confirmation statements and accounts deadlines, and the automatic penalties for filing late.
From 6 April 2026, dividend tax rates rose 2 percentage points — basic rate from 8.75% to 10.75%, higher rate from 33.75% to 35.75%. Worked example showing the exact extra cost for a company director.
If you control when a company pays a dividend — as a director-shareholder — timing it around the tax year boundary can mean using two separate £500 dividend allowances and keeping more income in a lower tax band. Here's how the maths works.
