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The journal

Monday, 9 November 2026172 articlesBy Omar Aswat CTA

01

Property tax

Landlords, incorporation, SDLT and CGT on property.

Landlords: Tax on Rental Profit Rises to 24%, 44% and 49% from April 2027 (Worked Examples)28 Oct 2026 · 8 min read
02

Holding companies and demergers

Group structures, share exchanges and clearances.

Acquisition Holding Company: Why Buy a Business Through a NewCo?21 Oct 2026 · 8 min read
03

Personal tax

Self-assessment, CGT, crypto and everyday tax.

Do I Need to Do a Tax Return? Everyday Situations That Catch People Out19 Jul 2026 · 7 min read
04

Business owners

Company tax, extraction, growth shares and succession.

Budget 28 October 2026: What Is Already Settled, and What to Review Before the Chancellor Speaks21 Oct 2026 · 7 min read
05

Inheritance tax and trusts

Estate planning, trusts, gifts and reliefs.

Freezer Shares for Inheritance Tax Planning: How to Freeze Your Estate and Pass On Growth22 Oct 2026 · 11 min read
06

Family Investment Companies

Setting up, funding and running an FIC.

Can a Family Investment Company Hold Rental Property? SDLT, CGT and Mortgages21 Oct 2026 · 8 min read
07

International and residency

Arriving, leaving, non-doms and overseas investors.

Non-Dom Tax Status Has Ended: The FIG Regime for New UK Arrivals12 May 2026 · 11 min read
08

Reliefs and incentives

R&D, EIS/SEIS, Patent Box and more.

What Legal Documents Do You Need for an SEIS or EIS Round?24 Oct 2026 · 8 min read
09

Buying and selling businesses

Exits, MBOs, EOTs and deal tax.

Employee Ownership Trust Sales After the 2025 Changes: How the Tax Works21 Oct 2026 · 8 min read
10

HMRC enquiries

Investigations, disclosures and disputes.

Tax Enquiry and Investigation: A Guide for UK Business Owners12 Jun 2024 · 11 min read

Every article (172)

Page 1 of 15

  1. Business ownersFounders' Relief and the BADR Cut: Why Most Business Owners Should Aim to Sell Before April 2027The Budget's new 10% Founders' Relief grabbed the headlines. The detail shows very few owners will qualify, while Business Asset Disposal Relief is halved to £500,000 from 6 April 2027. For most sellers the Budget is a net negative, and the deadline is now 6 April 2027.28 Oct 2026 · 7 min read
  2. Property taxLandlords: Tax on Rental Profit Rises to 24%, 44% and 49% from April 2027 (Worked Examples)The Budget on 28 October 2026 added two more points to the new property income rates. From 6 April 2027 rental profit is taxed at 24%, 44% and 49%. Six worked examples show what that costs, and what landlords can do before April 2027.28 Oct 2026 · 8 min read
  3. Reliefs and incentivesWhat Legal Documents Do You Need for an SEIS or EIS Round?What legal documents do you need for an SEIS or EIS round? New articles, an investment agreement and the share issue paperwork, each of which has to fit the scheme rules and match your advance assurance. A guest article by solicitor Steven Mather.24 Oct 2026 · 8 min read
  4. Inheritance tax and trustsFreezer Shares for Inheritance Tax Planning: How to Freeze Your Estate and Pass On GrowthA freeze fixes the value of your shares for inheritance tax and moves future growth to the next generation. Here is how freezer shares work, the two main routes, and the valuation, capital gains tax and income tax points that decide whether it holds up.22 Oct 2026 · 11 min read
  5. Holding companies and demergersAcquisition Holding Company: Why Buy a Business Through a NewCo?Most buyers of a UK company set up a new holding company to do the deal. Here is why, how the money flows, what stamp duty and interest relief look like, and when a personal purchase is simpler.21 Oct 2026 · 8 min read
  6. Holding companies and demergersAsset Holding Company vs Investment Company: What Is the Difference?Both sit away from the trade, and both are used to protect value. But an asset holding company owns things the business uses, while an investment company owns surplus money and portfolios. The tax and practical differences matter.21 Oct 2026 · 7 min read
  7. Business ownersBudget 28 October 2026: What Is Already Settled, and What to Review Before the Chancellor SpeaksThe Budget is on 28 October 2026. Several major tax changes are already law and apply whatever the Chancellor says. Here is what is settled, and what to review this week.21 Oct 2026 · 7 min read
  8. Family Investment CompaniesCan a Family Investment Company Hold Rental Property? SDLT, CGT and MortgagesA Family Investment Company (FIC) can own let property, but buying new and moving existing property in are very different tax stories. Here is what SDLT, CGT, mortgages and corporation tax mean in practice.21 Oct 2026 · 8 min read
  9. Family Investment CompaniesCan Children Under 18 Own Shares in a Family Investment Company? The £100 RuleMinor children can hold Family Investment Company (FIC) shares, but dividends on shares a parent gives them can be taxed on the parent. Here is how the £100 rule works and the ways families plan around it.21 Oct 2026 · 8 min read
  10. Holding companies and demergersClose Investment-Holding Company: When the 25% Rate Applies to YouA close investment-holding company pays corporation tax at 25% on every pound of profit, with no 19% small profits rate. Here is what makes a company one, which common structures are caught, and what to do about it.21 Oct 2026 · 7 min read
  11. Holding companies and demergersRestructuring an Owner-Managed Group: Share Exchanges, Reconstructions and ClearancesA restructure changes who owns what in your company or group. Here is when owners restructure, which routes exist, how the process runs and where the traps are.21 Oct 2026 · 9 min read
  12. Property taxCan You Demerge a Company That Owns Mortgaged Property? Lender Consent ExplainedA mortgage does not stop a demerger, but the lender usually has to agree. Here is when consent is needed, what lenders ask for, how debt affects SDLT and the ways to avoid moving the charged property at all.21 Oct 2026 · 7 min read

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