Shared Lives carers, who welcome an adult with care needs into their own home, benefit from Qualifying Care Relief — the same generous tax exemption used by foster carers, which shelters most or all of their care payments from income tax.
Simple Assessment is a bill HMRC calculates for you with no tax return required, unlike Self Assessment where you calculate and file your own return. Who gets each, and how payment works in 2026/27.
Whether UK sole traders are legally required to have a separate business bank account in 2026/27, and how HMRC's record-keeping rules and Making Tax Digital change the practical answer.
How umbrella company margins, employer costs and deductions work in 2026/27 — what actually comes off a contractor's day rate before take-home pay, beyond just the umbrella's stated fee.
How non-domestic rates relief for small businesses works in Wales in 2026/27 — rateable value bands, retail/hospitality/leisure relief, and how it differs from Scotland and England.
An explainer on why corporation tax remains reserved to Westminster while income tax is devolved to Scotland in 2026/27, and what this means for businesses comparing Scottish and rUK tax treatment.
Who qualifies for 30 hours free childcare in 2026/27, the income limits for each parent, how to reconfirm eligibility, and how it interacts with Tax-Free Childcare.
The difference between a bare trust and a discretionary trust for passing money to children in 2026/27 — control, tax treatment, and the age-18 access problem, compared side by side.
Why selling and immediately rebuying the same shares no longer works for realising a Capital Gains Tax loss or gain in 2026/27, and what the 30-day rule actually does.
How Blind Person's Allowance works in 2026/27: who qualifies, how much it adds to your Personal Allowance, how to claim, and transferring it to a spouse or civil partner.
How Business Property Relief can shelter AIM-listed shares from Inheritance Tax in 2026/27 — the two-year holding rule, the risks, and how the new cap on 100% relief affects large portfolios.
How HMRC decides which shares you have sold for Capital Gains Tax purposes in 2026/27 — the same-day rule, the 30-day rule, and the Section 104 pool for older holdings.
