Investment & Dividends
How capital gains, dividends, and ISA savings are taxed — plus crypto tax rules and tax-efficient investing strategies.
AIM Shares and IHT: Business Relief for UK Inheritance Tax Planning
How AIM-listed shares qualifying for Business Property Relief (BPR) can reduce UK IHT — the 2-year holding period, BPR qualification criteria, the April 2026 £2.5M combined cap, and how AIM IHT portfolios fit into broader estate planning.
UK Dividend Tax Rise April 2026: Basic Up to 10.75%, Higher to 35.75% — What It Costs
UK dividend tax rose 2 percentage points at basic and higher rates on 6 April 2026 (Autumn Budget 2025). Basic is now 10.75%, higher 35.75%, additional unchanged at 39.35%. What the rise costs directors, investors, and limited companies — with worked numbers and planning options.
Business Asset Disposal Relief: 14% in 2025-26, 18% from April 2026
How Business Asset Disposal Relief works in 2025-26 at the new 14% rate, the rise to 18% from 6 April 2026, qualifying conditions, the £1m lifetime limit, and whether to accelerate a sale.
SEIS and EIS Tax Relief: How Investors Save on Income Tax and CGT
How SEIS and EIS tax reliefs work for investors in 2025/26, including income tax relief rates, CGT exemptions, loss relief, and qualifying conditions.
Buy-to-Let vs ISA: Which Investment Makes More Sense After Tax?
Property investment and ISA investing are both popular in the UK, but the tax treatment is very different. This guide compares rental yield, Section 24 mortgage relief restriction, capital gains tax on property, and the liquidity advantages of ISAs.
Capital Gains Tax Allowance Cut to £3,000: What Investors Need to Know
The CGT annual exemption has been cut from £12,300 in 2022-23 to just £3,000 in 2025-26. Here is the full impact on investors and strategies to minimise your CGT liability using ISAs, pensions, and other allowances.
Capital Gains Tax Annual Exempt Amount: What You Need to Know
How the £3,000 capital gains tax annual exempt amount works in 2025-26, CGT rates for assets and property, and a worked example showing the calculation.
Dividend Allowance Cut to £500: Impact on Investors and Company Directors
The UK dividend allowance has fallen to £500 in 2025-26, down from £2,000 in 2022-23. Here is the full impact on shareholders and limited company directors, plus how to optimise your salary and dividend split.
How UK Dividend Tax Works 2026-27 & 2025-26 — £500 Allowance, 10.75%/35.75%/39.35% Rates
UK dividend tax in 2026-27: rates rose 2pp to 10.75% basic / 35.75% higher / 39.35% additional on 6 April 2026. £500 allowance, interaction with income tax bands, worked examples for both years.
ISA vs Pension: Which Is Better for Retirement Saving?
ISAs and pensions are both tax-efficient — but they work very differently. This guide compares access age, tax treatment, flexibility, inheritance rules, and when each makes sense.
Should You Overpay Your Mortgage or Invest Instead? A UK Tax Analysis
With mortgage rates elevated and investment returns variable, millions of UK homeowners face this question. The answer depends on your interest rate, tax situation, risk tolerance, and access to tax-sheltered accounts.
Sole Trader vs Limited Company: Which Is More Tax-Efficient?
The tax you pay as a sole trader versus a limited company depends heavily on your profit level. This guide compares income tax and NI versus corporation tax and dividend tax, with worked examples at key income levels.
UK Capital Gains Tax Basics 2025-26 & 2026-27 — Rates, £3,000 Allowance (HMRC)
HMRC Capital Gains Tax for 2025-26 and 2026-27: £3,000 annual exempt amount, 18%/24% property, 18%/24% other assets. What triggers CGT and how to reduce your bill.
UK Crypto Tax 2025-26 & 2026-27 — CGT on Bitcoin, Staking Income (HMRC)
HMRC crypto tax rules for 2025-26 and 2026-27: 18%/24% Capital Gains Tax on disposals, income tax on mining/staking/airdrops, Section 104 pooling, and Self Assessment reporting.
UK Dividend Tax 2026-27 & 2025-26: Rates Rose to 10.75%/35.75% on 6 April 2026
UK dividend tax 2026-27: rates rose 2pp to 10.75% basic / 35.75% higher / 39.35% additional on 6 April 2026. £500 Dividend Allowance, HMRC rules, 2025-26 comparison, and how to minimise your bill.
ISA Allowance and Tax-Free Savings: A Complete Guide
Everything you need to know about ISAs in the UK, including the £20,000 annual allowance, types of ISA, and how they shelter your savings from tax.
Furnished Holiday Lettings Tax Regime Abolished: What Changed from April 2025
The favourable Furnished Holiday Lettings (FHL) tax regime ended on 6 April 2025. Here's what landlords lost, what transitional rules apply, and how to adapt your property strategy.