The Employment (Allocation of Tips) Act 2023 changed how tips are distributed. Learn about employer PAYE obligations, written tipping policies, and how tips are taxed in 2026/27.
UK trading losses can be relieved against other income, carried back three years on cessation, or carried forward indefinitely. Learn the rules and GBP50,000 cap for 2026.
UK VAT on cross-border services is complex. Learn how B2B reverse charge, B2C place of supply, OSS and post-Brexit rules affect your VAT obligations in 2026.
VAT partial exemption affects businesses with taxable and exempt supplies. Learn the standard method, de minimis limits, and how to avoid costly errors in 2026.
Venture Capital Trusts offer 30% income tax relief, tax-free dividends and CGT-free disposal for UK investors. This guide covers how VCTs work, the risks, and who should consider them.
VCTs offer 30% income tax relief on investments up to GBP 200,000 per year. Learn how they work, the risks, and whether they suit your 2026/27 tax plan.
Minimum workplace pension is 8% total in 2026/27 -- at least 3% from your employer. See qualifying earnings, real examples and the true cost of opting out.
The UC taper means you keep 45p of every extra pound you earn above your work allowance. Understanding this is key to making work pay.
A practical guide to VAT registration in 2026: the £90,000 threshold, voluntary registration pros and cons, VAT schemes, and Making Tax Digital obligations.
BADR rose from 10% to 18% on 6 April 2025. The GBP 1m lifetime limit remains. Heres what qualifying business owners need to know for 2026/27.
The benefit cap limits total household benefits to GBP 442.31/week outside London for couples and lone parents, GBP 296.35 for single claimants. Key exemptions include work and PIP.
Care worker take-home pay explained for 2026/27. Entry-level GBP 21k-24k nets ~GBP 18,400/yr. NHS Band 3 GBP 24,071-25,674. NLW GBP 12.71/hr rules apply.
