Sell business premises, reinvest in a replacement, and the gain hides inside the new asset's base cost. How rollover relief works, the four year window, and when not to claim.

Gift a company in slices and each slice looks cheaper, but disposals to family within six years are linked and retaxed on the combined value. A worked example and alternatives.

A capital loss on a sale to a relative is real but frozen: usable only against gains to the same person. How the clogged loss rule works, with an example.

Sell your house to your child for £1 and CGT still uses full market value. Who counts as a connected person, a worked example, and the spouse exception.

Do you owe tax on your side hustle? How the £1,000 trading allowance works, when small earnings stay tax free, when to report, and why the viral £3,000 claim is wrong.

Do you owe tax on invoices your customers have not paid? How the cash basis works now it is the default for sole traders, what changed in 2024, and when accruals still wins.

How much can you claim per mile, and for working from home? The 2026/27 simplified expenses flat rates for sole traders, worked examples, and the vehicle choice you cannot reverse.

Registered but not selling yet? What "trading" means to HMRC, the three-month rule, dormant company filings, claiming pre-trading expenses, and the checklist to complete before your first sale.

Do you need an accountant, a bookkeeper, or neither? What each costs for UK sole traders and limited companies, and a five-minute framework to decide in your first year.

Do you need to keep every receipt, or are bank statements enough? HMRC record keeping rules for sole traders and companies, retention periods, digital records, and Making Tax Digital.