Understand the inheritance tax annual gift exemption for 2026/27: the £3,000 rule, small gifts, marriage exemptions and more.
The Innovative Finance ISA lets you earn P2P lending returns tax-free inside the annual £20,000 ISA allowance. Risks, platforms and 2026/27 rules explained.
Why investment trusts trade at a discount or premium to NAV, how discount control mechanisms work, the effect of gearing, paying dividends from reserves, and holding trusts inside a Stocks and Shares ISA.
Investment Zones offer Enhanced Capital Allowances, Structures and Buildings Allowances, Employer NI relief and SDLT relief in designated areas. How businesses claim.
Learn what an ISA breach means, how HMRC handles over-contributions, and how to avoid exceeding the £20,000 ISA allowance in 2026/27.
Compare Junior ISA (GBP 9,000 allowance, tax-free, locked until 18) to child savings accounts (higher limit, tax-deferred). Parental settlement rules and 18-year projection included.
Companies can claim Land Remediation Relief at 150% on costs of cleaning contaminated or long-derelict land in the UK. Who qualifies and how to claim.
Understand the Leasehold and Freehold Reform Act 2024: ground rent bans for new leases, right to extend cheaply, collective enfranchisement, and timeline changes affecting UK property.
Complete guide to Making Tax Digital for Income Tax Self-Assessment 2026/27: deadlines, software, quarterly reporting and what self-employed people must do.
The McCloud remedy corrects unlawful age discrimination in 2015 public sector pension reforms. Understand how it affects annual allowance charges and pension calculations.
MVL lets you close a solvent company and extract retained profits as capital at 14% BADR rather than 33.75%+ dividend tax. Learn the rules, costs, and TAAR anti-avoidance.
Offset mortgages let savings reduce interest (no tax on offset savings). Standard mortgages allow 10% annual overpayment. We compare both strategies for a GBP 200k mortgage at 4.5% over 10 years with worked examples.
