Selling a controlling stake in your company to an Employee Ownership Trust can be entirely free of capital gains tax for the seller. Here's how the relief works and what conditions must be met.
How to set up as a household employer, run PAYE for a nanny or au pair, meet National Living Wage rules and handle pension auto-enrolment duties in 2026/27.
Tax treatment of farm diversification income in 2026/27: holiday lets, wedding venues, farm shops and renewable energy leases -- how it differs from farming trades, VAT issues, and the Agricultural Property Relief impact.
How Qualifying Care Relief helps foster carers reduce or eliminate tax on fostering income in 2026/27, including the fixed amount, weekly per-child amount and Self Assessment rules.
Buying fractional shares of expensive US stocks is now common on UK investing apps, but the tax mechanics differ depending on whether your platform uses a legal or beneficial ownership model. Here's what to check.
Full expensing gives limited companies an immediate 100% corporation tax deduction on qualifying new plant and machinery, with no upper spending limit. Here's how it works alongside the Annual Investment Allowance.
How guarantor loans and guarantor mortgages work in the UK, the credit and financial risks to the guarantor, and the tax and Inheritance Tax treatment if a guarantor has to pay.
What counts as a reasonable excuse for an HMRC late filing or late payment penalty, HMRC's own examples, what does not qualify, and the appeal process and time limits.
How CGT holdover relief (gift relief) works in 2026/27: qualifying assets, the joint election, form HS295, and how it interacts with Inheritance Tax on gifts within the 7-year rule.
A practical walkthrough of registering for VAT online via HMRC's Government Gateway in 2026/27 -- documents needed, choosing your effective date and accounting scheme.
An Innovative Finance ISA shelters peer-to-peer lending returns from tax, but unlike cash savings, your capital is not protected by the FSCS if the platform or borrowers fail. Here's what you need to know.
How Incorporation Relief automatically defers CGT when a sole trader transfers their business into a limited company for shares -- conditions, BADR interaction, and a worked example for 2026/27.
