Personal taxation

This section contains introductory guides to a range of tax issues affecting individuals.

Are you still on track for retirement?
Are you saving enough for the end of your working life?
Capital gains tax and the family home
Tax issues for homeowners.
Changes affecting landlords of residential properties
A summary of the new changes affecting landlords of residential properties.
Child Benefit charge
A guide to the income tax charge relating to Child Benefit for higher earners.
Dividend nil-rate
An outline of the changes to the rules regarding dividends.
Does your estate planning pass the test?
Check if your estate is protected from the tax man.
Furnished holiday lettings
A guide to the tax rules governing FHL.
Giving to charity
A guide to giving tax efficiently.
Inheritance tax planning
Ways to minimise your estate's liability to inheritance tax.
Land and Building Transaction Tax
Reviewing the Land and Buildings Transaction Tax applicable to land transactions occurring in Scotland.
Land Transaction Tax
Reviewing the Land Transaction Tax applicable to land transactions occurring in Wales.
Lasting Powers of Attorney
An introduction to the LPA rules.
Making a will and other related matters
One of the most important elements of estate planning.
Personal tax - self assessment
A guide to the personal tax return.
Personal tax - when is income tax and capital gains tax payable?
Advice on when key tax payments are payable.
Planning for a year's prosperity
How forward planning can save you tax.
Repayment of student loans
How student loan repayments are administered and collected.
Separation and divorce
Tax consequences of marriage breakdown.
Stamp Duty Land Tax
A guide to the charges on transfers of land, shares and interests in partnerships.
Statutory Residence Test
Determining the UK residence status of individuals.
Supporting your children
Tax consequences of assisting your children financially.