Business Asset Disposal Relief (BADR) has long been one of the key reliefs for business owners planning an exit. It reduces the Capital Gains Tax rate on qualifying business disposals, but that rate is now increasing in stages. After moving to 14% from 6 April 2025, it is rised again, to 18% from 6 April 2026. For anyone considering the sale of a business, shares in a trading company, or a qualifying business closure, this is no longer a background detail. It can materially change the tax...

The UK introduced the Foreign Income and Gains (FIG) regime from 6 April 2025. It is designed for people who move to the UK and have money coming from abroad, such as rent from overseas property, dividends, interest, or capital gains. If you qualify and claim it, the UK can give 100% relief on those foreign income and foreign gains for up to 4 tax years. This can be a major saving, especially if your UK tax band is high. What FIG actually does Under normal UK rules, UK tax residents are often...

Making Tax Digital (MTD) is HMRC’s move to a more digital tax system. In practice, it means keeping records digitally and sending submissions to HMRC through compatible software (not through manual online forms). In this article: ➤ MTD for VAT (already mandatory) ➤ MTD for Income Tax Self Assessment (MTD ITSA) – starts from April 2026 ➤ Corporation Tax – key update (many people miss this) ➤ How to prepare (simple checklist) ➤ Examples (simple) MTD for VAT (already mandatory) Who it applies...