Personal tax

Charitable giving

You can get tax relief on gifts to UK charities if you give under Gift Aid or through a Payroll Giving scheme or by making a gift of shares or land. We outline the reliefs available.

Child Tax Credit

Are you entitled to the Child Tax Credit and the childcare element of the Working Tax Credit?

Enterprise Investment Scheme

We look at how qualifying companies can get access to equity investment from new and, in some cases, existing shareholders.

Individual Savings Accounts

ISAs are tax-exempt savings accounts available to individuals.

Personal tax - self assessment

Under self-assessment an individual is responsible for ensuring that their tax liability is calculated and any tax owing is paid on time. We summarise the rules and penalties for failing to comply with your obligations.

Property investment - tax aspects

Investment in property continues to be a popular form of investment. On the basis that the investment appears to make commercial sense what tax factors should you take into account?

Taxation of the family

We highlight the main areas to consider in regard to tax planning for family members and the minimisation of tax liabilities.

Venture Capital Trusts

Venture Capital Trusts (VCTs) offer similar to breaks to individuals as the Enterprise Investment Scheme. They provide an opportunity to invest in unquoted trading companies via a VCT thus spreading the investment risk over a number of companies.

Autumn Statement 2023

A review of measures for UK businesses and individuals.

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Spring Budget 2024

Details of the Spring Budget 2024. Our summary focuses on the key issues.

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Personal tax

Personal tax