Selling shares outside an ISA or pension can trigger Capital Gains Tax above the £3,000 annual exempt amount. Here's how the 18% and 24% rates apply for 2026/27, and how to work out your actual gain.
The employer childcare voucher scheme closed to new joiners in October 2018. How existing voucher users are affected in 2026/27 and when switching to Tax-Free Childcare makes sense.
Why unmarried cohabiting couples in the UK get no spousal Inheritance Tax exemption in 2026/27, how this affects the family home, and the planning steps that can reduce the risk.
How EIS capital gains deferral relief works in 2026/27: rolling a taxable gain into an EIS investment, the 3-year holding period, exit rules and interaction with 30% EIS income tax relief.
How Qualifying Care Relief helps foster carers reduce or eliminate tax on fostering income in 2026/27, including the fixed amount, weekly per-child amount and Self Assessment rules.
How the normal gifts out of surplus income Inheritance Tax exemption works in 2026/27 — the three legal tests, a worked example, and the records HMRC expects executors to produce.
How to apply for a grant of probate in England and Wales in 2026/27 — the application fee, when probate is actually needed, typical timescales, and what executors must do first.
What counts as a reasonable excuse for an HMRC late filing or late payment penalty, HMRC's own examples, what does not qualify, and the appeal process and time limits.
How CGT holdover relief (gift relief) works in 2026/27: qualifying assets, the joint election, form HS295, and how it interacts with Inheritance Tax on gifts within the 7-year rule.
What an IR35 blanket determination is, why it usually breaches the reasonable care requirement, and what contractors can do to challenge it through the client-led status disagreement process in 2026/27.
Why an expression of wishes form for your pension is not legally binding but still crucial in 2026/27, how scheme trustees use it, and why it needs updating after major life events.
How the maintenance loan means test works in 2026/27 — parental/partner income bands, the maximum and minimum loan, and how to estimate what a student will actually receive.
