BADR rate is now 18% from April 2026. Full guide to qualifying assets, the GBP 1 million lifetime limit, and planning before disposal.
Most client entertainment is not tax-deductible in the UK. Learn what counts as allowable entertainment, the staff function exemption, and HMRC's wholly and exclusively test.
Cash flow modelling maps your retirement income and spending over decades. Learn what tools are available, what assumptions to use, and when to review your plan.
Child Trust Funds are maturing for thousands of young adults in 2026. Here is how to find your account, withdraw funds, or roll over to an ISA.
Converting commercial property to residential use involves complex SDLT, VAT and planning rules. This guide explains the tax implications of office-to-resi and other conversions.
Ordinary commuting gets no tax relief in the UK. Learn when travel to a temporary workplace qualifies, how hybrid working is treated, and what the Cycle to Work scheme offers.
The BIK rate for electric company cars rises to 4% in 2026/27. See how much tax you pay, how it compares to petrol, and whether salary sacrifice makes sense.
Sole trader, partnership, LLP or limited company -- each structure has different tax, liability and admin implications. This guide compares all four for UK businesses in 2026.
Corporation tax marginal relief explained for 2026/27 -- small profits rate 19%, main rate 25%, the 3/200 fraction, and associated company rules.
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.
