Transfers of shares between married couples and civil partners are treated as 'no gain, no loss' for Capital Gains Tax, letting couples double up their annual exempt amount and use each other's tax band. Here is how it works in 2026/27.
A gilt ladder spreads your money across bonds maturing in different years, giving predictable income and reducing reinvestment risk compared with buying a single maturity. Here is how to build one in 2026.
Running a glamping site sits in an unusual tax position — potentially a trade rather than simple property letting, with business rates instead of council tax, and its own capital allowance and VAT questions. Here is how it works in 2026/27.
Self-employed gutter cleaners and pressure washing traders rely on specialist vacuum systems and vehicle-mounted equipment. How Self Assessment treats these costs in 2026/27.
How the High Income Child Benefit Charge works in 2026/27, why some families who opted out should reconsider, and how the charge can now be collected through PAYE instead of Self Assessment.
The 45p/25p Approved Mileage Allowance Payment rates don't change for long rural distances in the Scottish Highlands. How the AMAP rules actually work for high-mileage rural workers in 2026/27.
Fuel is more expensive in remote parts of Scotland, and a specific rural fuel duty relief scheme has applied since 2012. How the scheme works and where it applies in 2026/27.
A vehicle built more than 40 years before 1 January of the current year is exempt from Vehicle Excise Duty (road tax) in the historic vehicle tax class. Here is how the rolling 40-year rule works in 2026.
How self-employed historical reenactors and living-history performers in the UK handle Self Assessment, costume costs and event-based income in 2026.
How to set up a Time to Pay arrangement with HMRC for a Self Assessment tax bill in 2026/27, what interest applies, and when the online payment plan tool can and can't be used.
A holiday home in France creates UK tax obligations even though it never generates UK-sourced income — from declaring rental income on Self Assessment to double taxation relief and eventual UK Capital Gains Tax and Inheritance Tax exposure. Here is how it works in 2026/27.
A holiday let mortgage is underwritten on projected seasonal rental income and usually costs more than a standard buy-to-let mortgage, but unlocks Furnished Holiday Letting tax treatment. Full 2026 comparison.
