Tax Planning Knowledge Base

Salary vs Dividends (2025/26)

Side-by-side comparison of salary and dividend extraction for company directors.

Pension Contribution Strategies

Maximise tax relief with the £60,000 annual allowance, carry forward, and salary sacrifice.

ISA Tax Planning

Using the £20,000 ISA allowance for tax-free savings, investments, and LISAs.

Using Your CGT Annual Exemption

How to use the £3,000 CGT exemption each year — including bed & ISA strategies.

Income Splitting for Couples

Legitimate ways to share income between spouses to reduce the household tax bill.

Year-End Tax Planning Checklist

Key actions to take before 5 April to make the most of your allowances.

Choosing a Business Structure

Tax comparison of sole trader, LLP, and limited company for your situation.

Extracting Profits Tax-Efficiently

Salary, dividends, pension, rent, and other ways to draw income from your company.

Capital Allowances & Timing

Using the AIA and timing asset purchases to accelerate tax deductions.

R&D Tax Relief Overview

Claiming tax credits for innovation: SME scheme vs RDEC and eligibility.

Loss Utilisation Strategies

How to use trading losses: carry forward, carry back, and sideways relief.

VAT Registration Timing

When to register, whether to go voluntary early, and the cash-flow impact.

Tax When Starting a Business

Registrations, first-year costs, and opening-year loss relief for new businesses.

Growing a Business: Tax Considerations

VAT thresholds, hiring staff, and when to consider incorporation.

Retirement Tax Planning

Pensions, tax-free lump sums, drawdown, and State Pension deferral.

Estate Planning Overview

Inheritance Tax, nil-rate bands, gifting, trusts, and planning your estate.

Selling a Business: Tax Implications

Share sales vs asset sales, BADR, goodwill, and CGT on business disposals.

Tax Planning Calendar

Month-by-month guide to key UK tax deadlines and planning opportunities.

Common Tax Planning Mistakes

Pitfalls to avoid: missed deadlines, unclaimed allowances, and costly errors.

Tax Planning Glossary

Plain-English definitions of common tax planning terms and acronyms.