Vehicle & Misc Taxes UK Guide
Vehicle and miscellaneous taxes in the UK cover a wide range of obligations beyond the more familiar core taxes such as income tax, corporation tax or VAT. These taxes tend to apply to specific activities, goods or services, and while often smaller in scale, they remain important compliance considerations for individuals, households and businesses alike. […]
Excise & Environmental Taxes UK
Excise and environmental taxes are an important part of the UK tax system. They raise substantial revenue for the government while also acting as fiscal tools to influence behaviour, protect public health and support environmental policy. Unlike general consumption taxes such as VAT, excise duties and environmental levies apply to specific goods, services or activities […]
Property & Local Taxes UK
Property and local taxes form a significant part of the UK tax framework, raising revenue for central and local government and affecting how individuals, investors, and businesses buy, own, lease, and occupy property. These taxes influence transaction costs, ongoing overheads, budgeting, and compliance for households and companies alike. What this article is about This gateway […]
Capital & Wealth Taxes UK
This article provides a comprehensive gateway to the UK’s capital and wealth tax regime. It explains the main taxes levied on capital transactions and accumulated wealth, with a particular focus on Capital Gains Tax (CGT) and Inheritance Tax (IHT). Both taxes are of central importance to individuals, families, and business owners, affecting lifetime asset transfers, […]
Core UK Taxes: Income, NI, VAT & Corp Tax
The UK tax system is structured around a number of national taxes that provide the foundation for government revenue. For individuals and businesses, understanding how these taxes operate is central to meeting compliance obligations and managing financial affairs efficiently. Four of the most significant taxes are income tax, national insurance, value added tax (VAT), and […]
TV Licence UK 2025 Overview
The TV licence is a statutory licence fee created by Parliament to fund UK public service broadcasting. Although commonly described as a fee, in practice it operates like a hypothecated levy: it is compulsory when you watch or record live television or use BBC iPlayer, and revenue is ring-fenced for the BBC and S4C. For […]
Air Passenger Duty UK: Full Guide
Air Passenger Duty (APD) is one of the UK’s long-standing indirect taxes, levied on passengers departing from UK airports. Since its introduction in 1994 (legislated by the Finance Act 1994 and amended over time), APD has served both as a revenue stream for the government and, increasingly, as a policy lever influencing aviation behaviour. The […]
Soft Drinks Industry Levy (UK) – Full Guide
This guide gives UK businesses a practical, detailed overview of the Soft Drinks Industry Levy (SDIL) — how it works, who is liable, what products are in scope, current and upcoming rates, and how to register, file and pay. It is written for finance leaders, tax managers, product and compliance teams in producers, importers, bottlers […]
IPT: Insurance Premium Tax UK Guide
Insurance Premium Tax (IPT) is a UK tax applied to most general insurance premiums. Unlike VAT, which is charged on a wide range of goods and services, IPT is specific to insurance contracts and is intended to ensure the insurance sector contributes fairly to the tax system. For businesses, IPT can increase the cost of […]
UK Gambling Tax Guide
UK gambling taxes are a core part of the UK’s framework for regulating betting and gaming. Beyond licensing and consumer protections, operators face specific HMRC-administered duties that apply across distinct gambling activities, from land-based casinos and betting shops to online gaming platforms and betting exchanges. These taxes are charged to operators, not players. What this […]
Alcohol Duty UK: Rates & Business Guide
Alcohol duty is one of the UK’s principal excise duties, charged on alcoholic drinks produced, sold or imported into the country. It is a tax levied according to the type and strength of the alcohol, forming a significant source of revenue for the Treasury while also shaping public policy objectives around health, consumption and competition. […]
Fuel Duty UK Tax Guide
Fuel duty is one of the UK’s most significant excise duties, directly affecting the cost of petrol, diesel and other fuels. It plays a dual role in government policy: generating billions in revenue each year while also acting as a lever to influence consumer behaviour and environmental outcomes. Unlike VAT, which applies across a wide […]
Business Rates UK: Reliefs, Costs & Compliance
Business rates are one of the most significant fixed costs for UK businesses occupying commercial property. They are a local tax charged on most non-domestic premises, such as offices, shops, warehouses, and factories, providing critical funding for local authorities. Despite being a well-established tax, business rates remain complex, with rules on calculation, reliefs, and compliance […]
Land & Buildings Transaction Tax Guide
Land and Buildings Transaction Tax (LBTT) is Scotland’s property transaction tax. It replaced Stamp Duty Land Tax (SDLT) in Scotland on 1 April 2015 under the Scotland Act 2012. LBTT is administered and collected by Revenue Scotland. Registers of Scotland (RoS) handles property registration and will not register a land transaction unless the LBTT return […]
Council Tax UK: Bands, Rates & Reliefs
Council Tax is the UK’s primary local taxation for domestic properties. It funds core local services including waste collection, social care, education, policing, fire and rescue, transport, and environmental services. Responsibility for Council Tax is devolved: England, Scotland, and Wales operate broadly similar systems with important differences in rules and reliefs, while Northern Ireland uses […]
Stamp Duty Land Tax UK: Rates, Reliefs & Rules
Stamp Duty Land Tax (SDLT) is a transaction tax charged in England and Northern Ireland on the purchase or transfer of land and property. It applies to both residential and non-residential property and is a core part of the UK tax system for individuals, businesses, investors, and corporate bodies acquiring land interests. While SDLT is […]
Inheritance Tax UK: Thresholds, Reliefs & Planning
Inheritance Tax (IHT) is one of the most significant taxes affecting individuals, families and business owners when passing on wealth. It is charged on the value of a person’s estate at death and, in some cases, on certain lifetime gifts. Despite its impact, many people underestimate how IHT works, who pays it, and the opportunities […]