NLW £12.21/hr for 21+ in 2025/26. Under-18 rate £6.40, 18-20 rate £10.00. How the accommodation offset of £10.66/day works and employer obligations explained.
Pensions sit outside your estate. Expression of Wishes guides trustees on who gets your death benefits. Tax rules before and after age 75, IHT changes from 2027, and how to update nominations.
Shareholder protection pays out on death or critical illness to fund a share buyout. Cross-option agreements, business trust structure, CGT, IHT BPR, and tax deductibility explained.
Student loan repayment thresholds, rates, and write-off dates for Plan 1, Plan 2, Plan 5 (2026), Plan 4 (Scotland), and Postgraduate Loans — and how to check which plan you're on.
Van fuel benefit charge is a fixed flat rate in 2026/27. How it's calculated, what you pay, and how to avoid it with mileage logs and advisory fuel rate reimbursement.
Zero hours workers get 5.6 weeks holiday (28 days pro-rata). From April 2024 the 12.07% rolled-up holiday method applies. New Employment Rights Bill 2026 right to request guaranteed hours explained.
How alphabet shares work for UK company directors in 2026: directing dividends to lower-rate spouses, anti-avoidance risks, the Arctic Systems case and safer alternatives.
Learn how to calculate your break-even point as a UK small business owner in 2026, with worked examples for a cafe, consultant, and product business.
Understand CIS domestic reverse charge VAT -- who it applies to, how it changes cashflow, and what contractors and subcontractors must do in 2026.
Step-by-step guide to challenging your council tax band in England, Wales and Scotland in 2026 -- grounds for appeal, VOA process, Valuation Tribunal and potential savings.
Understand gross and net rental yield calculations for UK buy-to-let in 2026, with regional benchmarks, cost deductions, Section 24 tax impact and ROI examples.
The Leasehold and Freehold Reform Act 2024 banned ground rent on new leases. Find out what changed, who benefits, and what leaseholders can now do.
