Editor's choice: some of our favourite tax guides, toolkits & checklists for directors.
Income Tax planning and remuneration
Directors: Tax planning toolkit for 2026-27
What tax planning opportunities and strategies are available to directors? What's the optimum way to extract profits in 2026-27? What tax reliefs and tax deductions are handy to consider? This planner looks at a range of director tax issues.
Tax-efficient extraction of profits: toolkit (2026/27)
This is a general guide and refresher to help a company and its owner decide how business profits are to be extracted based on current tax rates, reliefs and allowances.
Do I pay a salary or dividend? 2026-27
This guide explores the tax-planning points and pitfalls of creating a tax-efficient pay package. Should 'excess profits' or one-off amounts of income be paid out of a company as a salary or dividend?
Shifting your income to save tax
Planning and elephant traps! Transferring income-producing assets to a spouse or other family members.
ABC or alphabet shares: directors & employees
This links you to guides for directors, family companies and employers.
Directors & the National Minimum Wage
Explanation of the potential problems where a director's service contract doubles as an employment contract.
Director's Service Contract: Top tips
The Companies Act 2006 requires a director to have a written service contract with their company. Should this double as an employment contract? What are the issues?
Employment status: Directors
This guide explains how employment law and tax law interact and the effect that this has on director's tax.
CGT relief: Loans to traders
Tax relief when a company gets into difficulty and cannot repay your loan account.
Loss relief (Income Tax) on disposal of shares
A guide that explains the workings of this relief, illustrating the problems which potentially restrict relief for company owners.
Pensions: Planning for directors
This guide explains how the new pension rules will affect directors and will interact with other benefits and incentive schemes.
Business structures
Sole trader v. limited company: Tax differences & savings (2026/27)
Is it better from both a tax and legal point of view to run a business as a sole trader or as a company? Are there tax advantages in running a business as a company? What legal protections apply?
Running an LLP in tandem with a company
Tax planning suggestions for alternative structures
Personal Service Companies & tax
This tax guide examines the key tax issues for the owners of personal service companies.
Companies & their owners
Directors' loan accounts: Toolkit
A checklist that details the main tax issues surrounding directors' loans.
Employment-Related Securities
Explaining what happens when you give an employee or director shares.
Close company loans toolkit
Essential reading with a focus on new rules for 'bed and breakfasting' loans to participators and measures affecting loans to LLPs. Review of latest consultation for reforming the loans to participator rules.
Unlawful, illegal or ultra vires dividends
The tax and legal effects of paying an unlawful dividend, repaying it or writing it off.
Tax-efficient profit extraction (companies)This checklist is designed to be used for a new company or pre-year-end or year-end tax planning for a company and its owner.
Settlement anti-avoidance rules (family companies)
An overview of how the tax anti-avoidance settlement legislation applies to family companies.
Succession, retirement and capital taxes
Family Investment Company (or Partnership)?
What is a Family Investment Company? Why use a Family Investment Company? What is the tax treatment of a Family Investment Company? Can I use a Partnership instead?
Succession planning: Buyouts
What are the options for succession planning and a company buyout? What are the tax implications?
A sale of the company? Start here
If one or more shareholders are considering selling their shares what are their options? Check out this index of USEFUL guides.
Reorganising the company(ies)?
Want to do some adjustments to shares or make a group or prepare for sale? Start with this index to work out what you want to do!
Want to stay up-to-date across all the taxes?
Finance Acts 2026-27: tax update and Rolling Tax Planner
This rolling planner tracks the key tax announcements that impact the 2026-27 tax year and beyond. This planner is updated on an ongoing basis.
Other useful indexes
Directors: What expenses can I claim?
Companies: Running the business
Further checklists and guides in each section on the left-hand menu. Private client deals with details Income Tax, savings, dividends as well as capital taxes (CGT and IHT).