Death in service lump sums are usually outside the estate -- but post-2027 pension reforms change the IHT picture significantly. Here is what you need to know.
Overdrawn director loan accounts trigger 33.75% S455 corporation tax if not repaid within 9 months. Learn the rules, the traps and the best clearing strategies for 2026/27.
Compare EV salary sacrifice against buying personally in 2026/27. See how basic-rate workers save 28% and what the 4% BIK really costs.
Selling your business to an EOT? Discover the CGT exemption, tax-free bonuses, and how employee ownership works in 2026/27.
Selling your business to an Employee Ownership Trust can give 0% CGT on the sale proceeds. Learn the conditions, employee bonus rules, and key pitfalls in 2026/27.
Work-related training paid by your employer is usually tax-free, but non-work-related courses create a benefit in kind. Learn the rules and apprenticeship levy in 2026/27.
How ET awards are taxed in 2026/27 -- basic award, compensatory award, injury to feelings, and PENP explained with worked examples.
The first GBP30,000 of enhanced redundancy is tax-free, but the rules on what counts and how NI applies are complex. Learn the full tax treatment for 2026/27.
Flexible benefits schemes can be tax-efficient but the rules on cash alternatives and salary supplements are strict. Learn what gets reported on P11D and when NI applies.
Gains and losses on foreign currency are subject to UK CGT rules. Learn how HMRC exchange rates work, what counts as a disposal, and how to report currency gains.
Garden leave pay is taxable as employment income -- but the interaction with PILON and the PENP formula affects how tax is calculated on termination packages.
Gifts from surplus income leave your estate immediately with no seven-year wait. The normal expenditure out of income IHT exemption has no annual cap -- here is how it works.
