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.
The first GBP30,000 of enhanced redundancy is tax-free, but the rules on what counts and how NI applies are complex. Learn the full tax treatment for 2026/27.
Flexible benefits schemes can be tax-efficient but the rules on cash alternatives and salary supplements are strict. Learn what gets reported on P11D and when NI applies.
Gains and losses on foreign currency are subject to UK CGT rules. Learn how HMRC exchange rates work, what counts as a disposal, and how to report currency gains.
