News & Updates

APR and BPR and the £2.5m allowance

APR and BPR and the £2.5m allowance

APR and BPR and the £2.5m allowanceJess Brooks
Published on: 25/03/2026

From April 2026, 100% APR and BPR relief is capped at £2.5m. Learn how this affects inheritance tax planning for farms and businesses, and what happens when the allowance is exceeded.

General
SDLT and exchanging the main residence

SDLT and exchanging the main residence

SDLT and exchanging the main residenceJess Brooks
Published on: 17/03/2026

Buying a new home before selling your old one? You may need to pay the 5% SDLT surcharge upfront—but you could reclaim it. Learn the rules, deadlines, and how to claim a refund when replacing your main residence.

Property
Charging interest where a director’s loan account is in credit

Charging interest where a director’s loan account is in credit

Charging interest where a director’s loan account is in credit  Jess Brooks
Published on: 16/03/2026

If your director’s loan account is in credit, you may be able to charge interest, but what are the tax implications? Learn how HMRC rules, CT61 requirements, and savings allowances affect both you and your company.

Entrepreneur
Taking a dividend before 6 April 2026

Taking a dividend before 6 April 2026

Taking a dividend before 6 April 2026Jess Brooks
Published on: 16/03/2026

With dividend tax rates rising from April 2026, company directors may benefit from taking dividends before the tax year ends. Learn how allowances, tax bands, and timing could help reduce your overall tax bill.

General