Detailed take-home calculations for UK contractors at three day rates inside and outside IR35 for 2026/27, including tax, NI, corporation tax and dividend tax.
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.
Overdrawn director loan accounts trigger S455 tax at 35.75% on outstanding balances. Learn the nine-month clearance rule, repayment strategies, and employment income risk.
MVL lets solvent company directors extract reserves as capital rather than income, qualifying for Business Asset Disposal Relief at 18% CGT in 2026/27.
The Enterprise Investment Scheme offers 30% income tax relief on up to GBP1 million, CGT deferral, loss relief against income, and IHT exemption after two years. Here is the full guide.
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.
Employer NI rose to 15% in April 2025 with the threshold cut to GBP 5,000. See the full cost per employee, Employment Allowance of GBP 10,500, and planning strategies.
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.
