A complete guide to the UK Patent Box regime -- the 10% Corporation Tax rate on qualifying IP profits, eligible patents, the nexus approach, streaming calculation, and interaction with R&D tax credits.
Payrolling benefits in kind is compulsory from April 2026. Learn how it works, which benefits are excluded, the impact on tax codes and how to transition from P11D reporting.
A complete guide to pension death benefits: how DC and DB pensions pass on death, the Lump Sum Allowance, IHT changes from 2027, and why nominating beneficiaries matters.
Plastic Packaging Tax at £217.85 per tonne in 2026/27 -- who must register, the 30% recycled content threshold, exemptions, record-keeping requirements, and HMRC enforcement.
NHS, Teachers, LGPS and Civil Service Alpha pensions are among the best in the UK. Compare accrual rates, contributions, NPA and the annual allowance trap for 2026.
Right to Buy explained: who is eligible, how the discount is calculated (up to £102,400 or £136,400 in London), how to apply, mortgage considerations, and the 5-year repayment rule.
SEIS explained for 2026/27: 50% income tax relief on up to £200,000 per year, CGT exemption after 3 years, loss relief, and how SEIS compares to EIS for early-stage startup investors.
A Share Incentive Plan lets UK employees receive up to £3,600 in free shares and buy partnership shares from pre-tax pay. This guide covers all four share types, the tax treatment at each stage, worked examples and what happens when you leave.
Care home fees average £800-1,400 per week. England means-tests assets above £23,250. Here is how funding works, the lifetime cap, and planning options for 2026.
The Statutory Residence Test determines UK tax residency via three stages. Learn the day-count rules, ties test and split-year treatment for 2025/26 and 2026/27.
The Teachers Pension Scheme 2015 provides career-average benefits with CPI revaluation and a 28.68% employer contribution. This guide covers contribution tiers, legacy final salary benefits, the McCloud remedy and worked examples.
How tips are taxed in the UK, the Employment (Allocation of Tips) Act 2023, service charges vs voluntary tips, tronc arrangements, and your right to see tip records.
