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.
What happens to Marriage Allowance when you separate or divorce in 2026/27: when to cancel it, tax year treatment, backdating claims and how HMRC handles the transfer.
The difference between nominee drawdown and successor drawdown for inherited pensions in 2026/27 — who can use each route, how the beneficiary's own death affects the fund, and the tax treatment.
When Plan 5 student loans are written off, how the 40-year clock starts, and what it means for graduates who will never fully repay their loan.
How potentially exempt transfers and the 7-year Inheritance Tax rule work in 2026/27 — taper relief, worked examples, and why gifts made shortly before death can still create a tax bill.
How Capital Gains Tax applies when executors sell an inherited property during probate in 2026/27 — the probate value uplift, the executors' annual exemption, and reporting deadlines.
How the residence nil rate band downsizing addition protects Inheritance Tax relief when someone sells or downsizes their home before death — the rules, worked example and claim process for 2026/27.
If you're self-employed or have untaxed income, your second Self Assessment payment on account for 2025/26 is due by 31 July 2026. Miss it and HMRC starts charging interest the next day. Here's exactly what you owe and how to work it out.
How Self Assessment payments on account work in 2026/27, when you can legitimately reduce them, and the penalty risk if you reduce them by too much.
