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.
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.
