How Community Investment Tax Relief gives individuals and companies Income Tax or Corporation Tax relief for investing in accredited Community Development Finance Institutions.
A precise worked example of how Marginal Relief reduces the effective corporation tax rate on a company with exactly £120,000 profit in 2026/27.
How the £500 tax-free dividend allowance works alongside a main salary in 2026/27, including the rates that apply above it and a worked example.
How dividend waivers work for family and husband-and-wife companies in 2026/27, why HMRC scrutinises them under the settlements legislation, and what makes a waiver more or less likely to be accepted.
How UK tax rules apply to eBay and other online marketplace selling in 2026/27 — the trading allowance, when you must register, and a worked example.
What excluded property trusts are, why the 2025 shift from domicile to a residence-based Inheritance Tax test changed how they work, and what non-doms with existing trusts should check.
A worked 2026/27 example of Income Tax and Class 4 National Insurance for a self-employed glazier, plus the glass, tools and van expenses that reduce taxable profit.
How the conditional exemption scheme can defer Inheritance Tax on outstanding heritage buildings, land and objects, in exchange for public access and preservation undertakings.
A worked example of the High Income Child Benefit Charge on a £70,000 salary in 2026/27, and how increasing pension contributions reduces or eliminates it.
How the High Income Child Benefit Charge tapers Child Benefit away between £60,000 and £80,000 adjusted net income in 2026/27, with a worked example.
How self-employed illustrators pay tax in 2026/27 — allowable expenses for equipment, software and studio costs, and a worked Self Assessment example.
Inheritance Tax and Capital Gains Tax on an inherited property are two separate taxes charged on two different events. Here's exactly where each one applies, why paying one doesn't excuse the other, and how the probate value links them.
