SMART Insights

  • May 7th, 2026

    How the Marriage Allowance works

  • May 7th, 2026

    Self-employed National Insurance

  • May 7th, 2026

    National Insurance liability on benefits in kind

  • May 7th, 2026

    How capital gains are linked with Income Tax

  • May 7th, 2026

    How dividends are taxed

  • May 7th, 2026

    The 60% tax band

  • May 6th, 2026

    A pattern of workplace harassment may be treated as a continuous event

  • May 4th, 2026

    Non-tax considerations when returning to the UK

  • May 4th, 2026

    Update on Companies House plans for profit and loss filing

  • April 30th, 2026

    Gifts to a spouse or civil partner

  • April 30th, 2026

    NIC and tax after reaching State Pension age

  • April 30th, 2026

    Setting off losses against other income sources