How HMRC taxes an ordinary business partnership in 2026/27: each partner is taxed individually on their share of profit, regardless of how the split is agreed. Worked example for a 60/40 split.
Cash in a guitar case still counts as taxable income under UK law. Here's how buskers, street artists and living statues are actually taxed, what you can claim back, and why 'it's just tips' isn't a defence HMRC accepts.
How Capital Gains Tax works between separating spouses in 2026/27: a 3-tax-year no gain/no loss window from separation, or unlimited time under a formal divorce agreement, with a worked example.
Why car-derived vans (like a panel-van version of a hatchback) are taxed as vans, not cars, in 2026/27 — the payload and construction tests, and how this affects capital allowances and BIK.
Carer's Credit protects your State Pension record if you provide 20+ hours a week of unpaid care but don't qualify for Carer's Allowance. It's separate from Carer's Allowance and far less well known — here's who can claim it.
If you haven't used your full £60,000 pension annual allowance in the last 3 tax years, carry forward lets you contribute the unused amount now — potentially over £200,000 in a single year. Here is exactly how it works.
Most individual landlords now use cash basis accounting by default under UK tax rules — recording rent when received and expenses when paid, not when invoiced. Here's when accruals accounting is still required or beneficial instead.
How to build a Cash ISA ladder using fixed-rate ISAs with staggered maturity dates, keeping money tax-free while managing access and interest rate risk in 2026/27.
Withdrawing and redepositing an ISA yourself loses its tax-free wrapper for that money. The ISA transfer process keeps everything tax-free — here is exactly how it works and how long it should take.
A Cash Equivalent Transfer Value (CETV) is the lump sum a final salary pension scheme offers to give up your guaranteed income for life. Transfers above £30,000 legally require regulated advice — here's how the numbers work and why most people should say no.
How the capital gains tax chattels exemption protects personal possessions sold for £6,000 or less, how marginal relief softens the tax just above that line, and which chattels are wholly exempt regardless of value.
Selling a second home or BTL property in the UK? You pay CGT at 18% or 24% on the gain, after the £3,000 annual exemption. Plus the 60-day reporting rule. Worked examples
