How EMI share options work in 2026/27: the tax on grant, exercise and sale, the 10% BADR CGT rate, qualifying rules, and what employees actually pay.
How Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or shares in 2026/27, who qualifies, and how to claim it.
Leaving the UK in 2026/27? Learn UK tax residence, split-year treatment, exit obligations, what stays taxable and how to plan your move correctly.
How SEIS works for UK investors in 2026/27: 50% income tax relief, CGT exemption, loss relief and reinvestment relief, plus the rules and limits.
How settlor-interested trusts are taxed in the UK for 2026/27 - income, capital gains and inheritance tax rules, the key anti-avoidance traps, and worked examples.
How UK SIP and SAYE employee share schemes work in 2026/27, the tax breaks, holding periods, what happens when you leave, and how to keep gains tax-free.
Understand private residence relief capital gains tax exemption for 2026/27: rules, partial relief, letting relief, and how to protect your CGT-free home sale.
Capital losses must be reported and used against gains in the same year or carried forward. Bed-and-ISA and Bed-and-SIPP also avoid crystallising gains.
Unmarried couples property tax UK: stamp duty, CGT, IHT and income tax rules for 2026/27. Know your rights before buying together.
The CGT annual exempt amount has fallen to £3,000 — down from £12,300 just three years ago. Here are the key strategies to make the most of what's left.
BADR rate is now 18% from April 2026. Full guide to qualifying assets, the GBP 1 million lifetime limit, and planning before disposal.
Selling your business to an EOT? Discover the CGT exemption, tax-free bonuses, and how employee ownership works in 2026/27.
