Pro Tax Accountant

Understanding the £175,000 Residence Nil Rate Band (RNRB) when leaving a home to grandchildren in the UK in 2026.

Many UK families intend to pass their home to children or grandchildren, but the Residence Nil Rate Band (RNRB) rules can create unexpected inheritance tax consequences if they are misunderstood. In this video, Pro Tax Accountant explains how the £175,000 RNRB works in 2026 and why careful estate planning may be important.

We discuss the key principles behind the Residence Nil Rate Band, including HMRC's conditions for claiming the relief and situations where families may not receive the full benefit they expect.

In this video, we cover:

✔ What the £175,000 Residence Nil Rate Band means

✔ How the relief applies when a home is inherited by grandchildren

✔ Who may qualify for the additional inheritance tax allowance

✔ Common situations that can reduce or eliminate the relief

✔ The impact of estate value and property ownership structures

✔ Important inheritance tax planning considerations

✔ Compliance and record-keeping requirements for executors and personal representatives

For many families, the Residence Nil Rate Band can provide a valuable inheritance tax allowance. However, eligibility depends on meeting specific conditions set out in legislation and HMRC guidance.

Understanding these rules can help families make informed decisions about succession planning and the future transfer of family assets.

For professional assistance with inheritance tax planning, estate administration, trusts, and succession planning:

Pro Tax Accountant

Phone / WhatsApp: 07985689912

Email: [email protected]

Website: www.protaxaccountant.co.uk

Disclaimer

This video provides general information about UK taxation and inheritance tax rules as understood in 2026. It is intended solely for educational purposes and should not be treated as personalised tax, legal, or financial advice. Individual circumstances can significantly affect tax outcomes and eligibility for reliefs. HMRC guidance and legislation may change after the publication date of this video. Professional advice should always be obtained before making estate planning or inheritance tax decisions.

Annual Tax on Enveloped Dwellings (ATED) and Capital Gains Tax (CGT) for UK property holding companies explained for 2026.

If your residential property is owned through a company, understanding the difference between Annual Tax on Enveloped Dwellings (ATED) and Capital Gains Tax (CGT) is essential. In this video, Pro Tax Accountant explains how these tax rules operate, when they apply, and what UK property investors and company owners should consider in 2026.

We discuss the key differences between ATED and CGT, including the purpose of each tax and how HMRC approaches residential properties held through companies.

In this video, we cover:

✔ What Annual Tax on Enveloped Dwellings (ATED) means

✔ How ATED applies to certain UK residential properties owned by companies

✔ How Capital Gains Tax considerations arise when properties are sold

✔ Who may be affected by these rules

✔ Common compliance requirements and reporting obligations

✔ Practical considerations for property investors and personal holding companies

Understanding the interaction between these tax regimes can help company owners make informed decisions and remain compliant with HMRC requirements.

As tax rules can vary depending on individual circumstances, professional advice should always be obtained before taking action.

For assistance with UK property taxation, company tax compliance, and tax planning:

Pro Tax Accountant

Phone / WhatsApp: 07985689912

Email: [email protected]

Website: www.protaxaccountant.co.uk

Disclaimer

This video provides general information about UK taxation and related regulations as understood in 2026. It is intended for educational purposes only and should not be relied upon as professional tax, legal, or financial advice. Tax outcomes depend on individual circumstances and may vary from one taxpayer to another. HMRC guidance and legislation may change after the publication date of this video. Always seek advice from a qualified professional before making tax or business decisions.

The International Controlled Transactions Schedule and the £1m reporting threshold explained for UK companies in 2026.

If your business enters into transactions with connected overseas parties, understanding the International Controlled Transactions Schedule, commonly known as ICTS, is increasingly important. In this video, we explain the £1 million threshold, who may need to complete the schedule, and the practical compliance considerations that UK companies should understand.

The ICTS forms part of the UK's transfer pricing reporting framework. It is designed to provide HMRC with additional information about transactions between connected parties where transfer pricing rules may apply.

In this video, we cover:

• What the International Controlled Transactions Schedule is
• How the £1 million threshold is assessed
• Which businesses may be required to complete the schedule
• The types of transactions that can fall within the reporting requirements
• How ICTS interacts with transfer pricing obligations
• Common areas that attract HMRC attention
• Practical record keeping and compliance considerations

This topic is particularly relevant for companies that operate internationally, trade with overseas group entities, provide intra group services, license intellectual property, make intercompany loans, or engage in other controlled transactions.

Understanding whether the ICTS requirements apply can help businesses prepare appropriate documentation, support transfer pricing positions, and meet their UK corporation tax reporting obligations.

For professional assistance with UK tax and transfer pricing matters:

Pro Tax Accountant

Phone / WhatsApp: 07985689912

Email: [email protected]

Website: www.protaxaccountant.co.uk

Disclaimer

This video provides general information about UK tax rules and reporting requirements for educational purposes only. The content should not be treated as tax, legal, accounting, or financial advice. Tax legislation, HMRC guidance, and reporting requirements may change over time. Individual circumstances can significantly affect the application of tax rules. Professional advice should be obtained before making decisions or submitting information to HMRC.

Understanding Holdover Relief and Rollover Relief for UK family farms in 2026.

In this video, Pro Tax Accountant explains the key differences between Holdover Relief and Rollover Relief for Capital Gains Tax purposes, particularly for farming families, agricultural businesses, and landowners in the UK.

If you are transferring farmland, gifting farming assets, restructuring ownership, or reinvesting after selling agricultural assets, understanding the correct CGT deferral relief can be extremely important for tax planning and HMRC compliance.

We explain:
• what Holdover Relief means
• what Rollover Relief means
• how each relief works under HMRC rules
• which assets may qualify
• how family farm succession planning can be affected
• practical tax implications for farming businesses
• common compliance risks and mistakes
• when professional advice becomes essential

Holdover Relief is commonly associated with gifts or transfers of qualifying business assets, while Rollover Relief is often linked to reinvestment into replacement business assets. Although both can defer Capital Gains Tax, the conditions, reporting requirements, and long-term tax consequences are very different.

This video is relevant for:
• UK farming families
• agricultural landowners
• family business owners
• rural partnerships
• company directors involved in farming businesses
• taxpayers planning succession or inheritance strategies

At Pro Tax Accountant, we help UK businesses and individuals understand tax-efficient structures while maintaining full HMRC compliance.

Contact Pro Tax Accountant:

WhatsApp / Phone: 07985689912
Email: [email protected]
Website: Pro Tax Accountant

Disclaimer

This video provides general UK tax information for educational purposes only and does not constitute tax, legal, or financial advice. Tax outcomes depend on individual circumstances, and HMRC rules may change. Professional advice should always be obtained before making decisions involving business assets or agricultural property.

Selling your company to an Employee Ownership Trust (EOT) — could the UK’s 0% Capital Gains Tax relief change in 2026?

In this video, Pro Tax Accountant explains how Employee Ownership Trusts currently work in the UK, why many business owners use EOT structures for succession planning, and whether future tax changes could affect the valuable CGT exemption available on qualifying sales.

We discuss:
• what the EOT 0% CGT relief means
• the qualifying conditions for tax-free disposal
• who can benefit from an EOT structure
• how HMRC approaches EOT compliance
• common mistakes business owners should avoid
• practical considerations before selling a company to an EOT
• why timing and professional planning may matter in 2026

Employee Ownership Trusts have become increasingly popular among UK business owners looking to exit their companies while rewarding employees and potentially benefiting from favourable tax treatment. However, EOT transactions must meet strict legislative requirements, and HMRC expects genuine commercial arrangements rather than purely tax-driven structures.

This video is designed for:
• UK limited company directors
• shareholders considering succession planning
• family business owners
• SME owners exploring employee ownership
• accountants and tax advisers monitoring EOT developments

At Pro Tax Accountant, we regularly help UK businesses understand tax-efficient structures, compliance obligations, and long-term planning strategies.

Contact Pro Tax Accountant:

WhatsApp / Phone: 07985689912
Email: [email protected]
Website: Pro Tax Accountant

Disclaimer

This video provides general UK tax information for educational purposes only. It does not constitute accounting, tax, or legal advice. Tax treatment depends on individual circumstances, and rules may change. Professional advice should always be obtained before making business or tax decisions.

If you're a UK taxpayer making family gifts, this video explains the gifting limits HMRC may still review and how inheritance tax rules can unexpectedly apply.

What you'll learn:

How the £3,000 annual gifting exemption actually works

Which cash gifts can still attract HMRC attention

When the 7-year inheritance tax rule may apply

The records families should keep for HMRC purposes

If you're unsure how these rules apply to your own circumstances, professional advice can help avoid costly mistakes later. Pro Tax Accountant advises UK taxpayers, landlords, business owners, and families on practical tax planning and HMRC compliance matters.

WhatsApp / Phone: 07985 689912

Email: [email protected]

Website: www.protaxaccountant.co.uk

Disclaimer: Disclaimer: This video is for general information only and does not constitute professional, legal, or financial advice. UK tax rules and HMRC guidance can change, and individual circumstances vary. Pro Tax Accountant accepts no liability for any action taken or not taken on the basis of this content. Always seek personal professional advice before making any tax or financial decision.