Practical UK tax, written for real businesses.
Tax planning, sector deep-dives, and HMRC playbooks from Sutton Roff Accountants & Advisors. Real worked examples. Specific 2025/26 numbers. No fluff.
NHS Pension Annual Allowance for dentists — the £40k trap and how to avoid it (2025/26)
NHS dentists routinely pay five-figure annual-allowance tax charges on pension growth they didn't even ask for. The Pensions Input Amount is calculated using a quirk most accountants don't spot — and Scheme Pays elections fix it.
Read →Earn tax-free interest on your Director’s Loan account (2025/26)
If you've lent money to your own company, you can charge it interest. With the right salary level, up to £6,500+ of that interest can be received tax-free — and the company gets the corporation-tax deduction. Most directors miss it.
Read →Reclaiming VAT on buy-to-let property expenses — the £7,500 nobody claims (2025/26)
Residential rentals are VAT-exempt — so most landlords assume there's no VAT to reclaim. But if the property is owned by a VAT-registered entity, partial-exemption rules let you recover up to £7,500 a year.
Read →Borrowing from your own company to buy property — does it beat a mortgage? (2025/26 guide)
Taking a director's loan to fund a property purchase can be cheaper than a mortgage — but only if you understand the BIK, Class 1A NIC and Section 455 charges.
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