Learn how the tax-free childcare scheme 2026 works, who qualifies, and how to claim up to £2,000 per child per year via a government-topped account.
Theatre Tax Relief gives qualifying theatrical productions a 45% (touring) or 40% (non-touring) above-the-line tax credit. How to claim and what qualifies.
UK transfer pricing rules require related-party cross-border transactions to be at arm's length. SME exemptions, documentation obligations and HMRC risk.
Most UK trusts must now be registered with HMRC's Trust Registration Service under 5MLD rules. Learn who must register, deadlines, penalties, and exemptions in 2026/27.
Trusts are powerful estate planning tools but come with complex tax obligations. This 2026/27 guide covers how UK trusts are taxed for income tax, capital gains tax, and inheritance tax -- with worked examples for bare trusts, interest in possession trusts, and discretionary trusts.
At 55 you can currently access your pension. From April 2028 the minimum rises to 57. What you can do now, the 25% tax-free lump sum and drawdown options.
At 65 the State Pension is two years away (SPA 67). Claim National Insurance credits, update your pension forecast and review benefits eligibility. Checklist for 2026.
Under-18s pay Income Tax and NI on the same basis as adults once earnings exceed the thresholds. No student exemption. Council tax disregard rules also explained.
Complete guide to Universal Credit work allowance in 2026/27. Calculate how much you can earn with housing element (GBP 404) or without (GBP 673) before UC is reduced by the 55p taper.
Unmarried couples property tax UK: stamp duty, CGT, IHT and income tax rules for 2026/27. Know your rights before buying together.
Opting to tax (OTT) on land or commercial property makes supplies VAT-able, enabling VAT recovery on costs. The rules, irrevocability, de-opting and anti-avoidance.
Registering for VAT voluntarily below the £90,000 threshold can help you reclaim input VAT and appear more credible to B2B clients. But there are real risks too. Find out if it makes sense.
