APR and BPR and the £2.5m allowance
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.

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.

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.

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.

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.