Why charities set up trading subsidiaries for non-primary-purpose trading, how Gift Aid from the subsidiary reduces Corporation Tax to nil, plus VAT and business rates points.
Construction Industry Scheme deductions are 20%, 30% or 0% depending on your registration and verification status with HMRC. Here's exactly how contractors determine which rate to apply to a subcontractor.
Most small UK limited companies are 'close companies' under HMRC's definition, which triggers specific tax rules on loans, benefits and distributions to shareholders. Here's what the label actually means.
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 Community Infrastructure Levy is calculated for self-build projects, the self-build exemption, strict claim deadlines, and what happens if you miss them.
How Community Interest Companies are taxed in the UK: Corporation Tax rules, the asset lock, dividend cap, and how a CIC compares to a charity or standard limited company.
How self-employed dental associates in the UK pay tax in 2026/27: associate agreements, NHS vs private income, allowable expenses, Class 2/4 NI and pension options.
If you owe your company money at year end and don't repay it within 9 months, your company pays a 33.75% S455 tax charge. Here's a complete worked example of how the numbers actually work.
How Discretionary Housing Payments work in 2026/27: who qualifies, the bedroom tax and benefit cap link, how councils decide, and how to apply for extra help with rent.
Reinvesting dividends automatically through a DRIP doesn't avoid dividend tax — HMRC treats reinvested dividends exactly like cash dividends. Here's the 2026/27 tax treatment explained.
How double cab pickups are now taxed as company vehicles in 2026/27 following HMRC's reclassification — the benefit-in-kind impact, transitional protection, and what it means for capital allowances.
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.
