22 articles tagged with Investing.
A worked example of how the £3,000 Capital Gains Tax annual exempt amount reduces tax on a share sale in 2026/27, and why timing disposals across tax years matters.
A worked example showing exactly how much extra tax the 2026/27 two-percentage-point dividend tax rise costs an investor holding shares outside an ISA.
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.
Accumulation vs income units explained for UK investors in 2026/27 - how each is taxed, when to choose which, and the notional dividend trap to avoid.
The bed and breakfasting CGT rule blocks same-asset repurchases within 30 days. Learn how the share matching rules work and how to use your 2026/27 allowance legally.
ETFs vs investment trusts for UK investors in 2026/27. Compare costs, structure, discounts, gearing, tax in an ISA or pension, and which suits you.
OEIC vs unit trust compared for UK investors in 2026/27: pricing, tax on dividends and capital gains, ISA wrappers, costs and which to pick.
How offshore investment bonds are taxed in the UK for 2026/27: gross roll-up, chargeable event gains, top-slicing relief, the 5% withdrawal rule and when they beat ISAs.
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.
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.
UK investors in ETFs face dividend tax on both distributing and accumulating funds. Learn about deemed distributions, reporting fund status, excess reportable income, and ISA sheltering.
Why investment trusts trade at a discount or premium to NAV, how discount control mechanisms work, the effect of gearing, paying dividends from reserves, and holding trusts inside a Stocks and Shares ISA.
