How Seed Enterprise Investment Scheme (SEIS) tax relief works in 2026/27 — the 50% income tax relief, CGT reinvestment relief, loss relief, and the investment limits.
A static caravan on a holiday park isn't taxed like a bricks-and-mortar second home — no stamp duty, no council tax in most cases, but site fees, income tax on rental profit and capital gains rules all still apply. Full guide with worked examples.
The UK tax and savings allowances that reset every 5 April and can't be carried forward — ISA, dividend, CGT, gift and pension allowances — with a practical pre-deadline checklist.
Regular stallholders at vintage, antiques and collectables fairs are usually running a taxable trade, not a hobby. How Self Assessment, the trading allowance and Capital Gains Tax on personal items interact in 2026/27.
Business Asset Disposal Relief rose from 14% to 18% on 6 April 2026, still well below the standard 24% Capital Gains Tax rate on business sales. Worked example on a £500,000 gain, with the £1m lifetime limit.
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.
Gifting property to children in 2026/27 can trigger Capital Gains Tax immediately and still leave the value in your estate for up to 7 years under Inheritance Tax rules. Worked example included.
How a bare trust for a child works, income and gains tax treatment, the parental settlement rule for parents' gifts, grandparent gifting, and access at age 18.
Why selling and immediately rebuying the same shares no longer works for realising a Capital Gains Tax loss or gain in 2026/27, and what the 30-day rule actually does.
How HMRC decides which shares you have sold for Capital Gains Tax purposes in 2026/27 — the same-day rule, the 30-day rule, and the Section 104 pool for older holdings.
Tax and legal risks for unmarried couples who own property together: CGT on transfers, Stamp Duty on buy-outs, Inheritance Tax exposure and why a will and deed of trust matter.
How EIS capital gains deferral relief works in 2026/27: rolling a taxable gain into an EIS investment, the 3-year holding period, exit rules and interaction with 30% EIS income tax relief.
