What is the current policy/legal framework? Recent data shows over 1 million people in the UK work on zero hours contracts.1 Flexible hours of work can benefit both workers and employers but without proper safeguards this flexibility can become one-sided, with workers...

India's Union Budget 2026-27, presented by Finance Minister Nirmala Sitharaman on February 1, 2026, delivers fiscal discipline with ₹12.2 lakh crore capital expenditure, a 4.3% fiscal deficit, and debt-to-GDP ratio at 55.6%. Targeting 7%+ GDP growth through "Yuva...

Direct investment in property can be structured in several ways. The most common are ownership as an individual (or partnership, including LLPs) or through an investment company limited by shares. Other options, such as using a trading company or a pension scheme, may...

When spouses or civil partners own an investment property together, the default "rule of thumb" is that the rental income is split 50:50 for tax purposes. However, a recent tax tribunal case (Moss v HMRC [2025]) serves as a stark reminder that this rule isn't...

For many years, salary sacrifice has been one of the most tax-efficient ways to build a pension. However, following the latest Budget, a significant shift is on the horizon. From 6 April 2029, the National Insurance (NI) advantages of these arrangements will be...

Succession planning is a cornerstone of long-term business strategy, and Gift Holdover Relief is often the engine that makes it possible. Following the recent Budget, the government has announced a "modernisation" of this relief set for 2026. While the term...

Business Asset Disposal Relief (BADR) remains one of the most valuable capital gains tax (CGT) reliefs available to individual business owners.

Changes to the High Income Child Benefit Charge The government announced the changes to the High Income Child Benefit Charge, and an increase to the threshold to £60,000 from 6 April 2024, with a taper up to £80,000. The charge will be 1% of the Child Benefit for...