Personal tax

Clear and concise insights on a range of topics important to individual taxpayers.

Charitable Giving

You can receive tax relief on donations to UK charities through Gift Aid, Payroll Giving, or by gifting shares or land. We cover the available reliefs.

Child Benefit Charge

For taxpayers with income over £50,000, the High Income Child Benefit Charge applies when either they or their partner receive Child Benefit.

Dividends and Interest

An overview of the Savings and Dividends Allowances.

Enterprise Investment Scheme

We explore how qualifying companies can secure equity investment from new or existing shareholders.

Individual Savings Accounts (ISAs)

ISAs offer individuals tax-exempt savings options.

Making Tax Digital for Individuals

A breakdown of the Making Tax Digital regulations for individuals.

Non-Domiciled Individuals

An introduction to how income outside the UK is taxed for non-UK domiciled individuals.

Personal Tax - Self Assessment

Self-assessment requires individuals to ensure their tax liability is calculated and paid on time. We summarize the rules and penalties for non-compliance.

Personal Tax - When is Income Tax and Capital Gains Tax Payable?

Guidance on key payment deadlines under Self Assessment.

Property Investment - Buy to Let

An overview of the key tax factors for property investors, focusing on rental income and associated costs.

Property Investment - Tax Aspects

What tax considerations should you keep in mind when investing in property?

Seed Enterprise Investment Scheme

Ideal for startup companies, we discuss what makes the Seed Enterprise Investment Scheme appealing to both businesses and investors.

Statutory Residence Test

The Statutory Residence Test determines UK residence status for income tax, capital gains tax, and inheritance tax purposes. We outline the key tests.

Taxation of the Family

We highlight key tax planning strategies for families to minimize tax liabilities.

Tax-Free Childcare

A guide to the tax relief provided for individuals' qualifying childcare costs.

Venture Capital Trusts (VCTs)

VCTs offer tax breaks similar to the Enterprise Investment Scheme, allowing individuals to invest in unquoted trading companies while diversifying risk.