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
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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
Jas Bains reflects a month on from the end of one of highest value civil cases ever heard in the UK.
The BBC's Tom Gerken plays the new version of the sports management video game after it faced delays and cancellations.
Nexperia chips are vital in car production and there were concerns from manufacturers about the damage a shortage could have.
A company paying Sarah Ferguson was given a private tour of Buckingham Palace while the late Queen was in residence, BBC can reveal.
The spirit manufacturer's parent firm is accused of failing to declare a similar amount in tax during a merger.