This document contains a short explanation of Capital Gains Tax, the allowances available in the 2025/26 tax year, and how you can use it in your year end tax planning.
General
This section contains miscellaneous & general financial information that you may find useful when dealing with certain life events.
Civil partnerships in the United Kingdom, granted under the Civil Partnership Act 2004, allow couples to obtain essentially the same rights and responsibilities as marriage. Initially the Act permitted only same-sex couples to form civil partnerships. This was altered to include opposite-sex couples in 2019. Though from March 2014 full same-sex marriage was legalised in England, Scotland and Wales, civil partnership remains available. Designed to be very much equivalent to marriage for same sex couples, a civil partnership carries both rights and responsibilities, in very broad terms, attracting the same legal and tax protections/advantages/disadvantages as a traditional marriage. This article explains further.
A short explanation of Inheritance Tax and how to plan for it in your tax planning.
UK News
It is the latest skirmish in the bidding war over Warner Bros Discovery, which is also being pursued by Paramount Skydance.
Official figures show that the pace of private sector wage growth slowed to the lowest rate in five years.
Toys for teenagers and adults have revived the industry, but it could be hit by any ban on social media for under-16s.
Donald Trump's former chief economic adviser said the US president's actions are a negotiating tactic.
The government said it expected schools to be "phone-free by default" as a result of the announcement.