Tax Planning — the deep dives.
Practical UK tax content from Sutton Roff Accountants & Advisors. Worked examples, specific 2025/26 figures, no fluff.
Salary vs dividends in 2025/26 — the £500 decision Ltd directors get wrong every year
The dividend allowance dropped to £500 and employer NIC moved to 15% from April 2025. The optimum salary/dividend mix has shifted. Here's the maths every Ltd director should run before March payroll.
Read →Buying a Tesla through your company — does the BIK still beat the alternatives in 2025/26?
EV company-car BIK rises to 3% in 2025/26, then 4% in 2026/27, 5% in 2027/28. The deal is still good — but it's not the no-brainer it was at 1%. Here's the actual 2025/26 calculation against alternatives.
Read →Pension contributions vs dividends — which gets you to early retirement faster? (2025/26)
For a Ltd director, every £1 left as dividend gets taxed twice — at the company and personally. The same £1 paid into your pension is deducted at the company and grows tax-free. Across 15 years the difference is six…
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