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Tax Diary January/February 2026

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Expanding workplace benefits relief

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IHT treatment of unused pension funds and death benefits

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Agricultural and business property relief changes

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Winter Fuel Payment tax charge

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VCT and EIS changes

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Property and savings income subject to new tax rates

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The value of an overhead audit

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Avoid over-stocking

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Who pays Income Tax in Scotland

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Defer paying Class 1 National Insurance on a second job

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Work out your VAT fuel scale charge

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