A genuine pool car creates zero benefit-in-kind for employees. Learn HMRC's strict pool car criteria, the overnight-at-home test, and how car allowances and mileage compare in 2026/27.
CFC rules attribute profits of foreign subsidiaries to UK parent companies to prevent base erosion. Who they apply to, gateway tests and exemptions.
Find out if course fees are tax deductible when self-employed in the UK 2026/27 tax year, including HMRC rules, examples, and what qualifies.
Complete guide to UK crypto taxation 2026/27. CGT on disposal, income tax on mining/staking, NFT tax treatment, DeFi lending, GBP 3,000 AEA, pooling rules, and HMRC reporting thresholds.
Learn why paying yourself £12,570 as a director minimises National Insurance in 2026/27. Covers salary, dividends, and tax-efficient extraction.
Is your eBay income taxable in the UK? Learn when selling becomes self-employment, how HMRC views hobby vs business, and 2026/27 tax rules.
Charging a company electric car at home raises specific tax questions. Learn HMRC's 7p/mile advisory rate, the zero-BIK for employer-provided charge points, and salary sacrifice EV schemes.
When to exercise EMI options in 2026: CGT on the gain above exercise price, Business Asset Disposal Relief at 10%, disqualifying events, and exit vs early exercise decisions.
Learn how employer pension contributions qualify for corporation tax relief in 2026/27, cutting your tax bill while boosting staff benefits.
The FCA Consumer Duty (July 2023) requires firms to deliver good outcomes for retail customers. What consumers can expect and how to complain if firms fall short.
Learn when informal loan interest to family or friends becomes taxable in the UK. 2026/27 rules, HMRC thresholds, and how to stay compliant.
Discover the key tax differences between furnished and unfurnished rentals for UK landlords in 2026/27, including allowable deductions and CGT rules.
