# UA Tax

> UA Tax Ltd is a UK firm of Chartered Certified Accountants and Chartered Tax Advisers providing accountancy, tax compliance and specialist tax advice to business owners, landlords, individuals and families.

Website content is general information, not personal advice. Tax treatment depends on the facts and may change. The organisation author for UA Tax insight content is UA Tax Ltd.

## Core service hubs

- [Business owners](https://www.uatax.co.uk/business-owners/): accountancy, owner tax, restructuring, exits, shareholders and succession.
- [Landlords](https://www.uatax.co.uk/landlords/): rental accounts, property tax, incorporation, SDLT, CGT and disclosures.
- [Individuals](https://www.uatax.co.uk/individuals/): Self Assessment, higher earners, gains, international tax and HMRC enquiries.
- [Estate planning](https://www.uatax.co.uk/estate-planning/): inheritance tax, trusts, probate and family wealth planning.
- [About UA Tax](https://www.uatax.co.uk/about-us/): qualifications, experience and working principles.
- [Get in touch](https://www.uatax.co.uk/get-in-touch/): initial calls, paid consultations, enquiry form and direct contact details.

## Organisation-authored technical insights

- [Salary or dividends? Start with company capacity, then calculate the owner’s full position.](https://www.uatax.co.uk/insights/salary-or-dividends/): A practical guide to director salary, dividends, pensions and loans, explaining why company reserves, cash and personal income change the answer.
- [When does a holding company make sense? Only when the commercial case survives the added structure.](https://www.uatax.co.uk/insights/when-does-a-holding-company-make-sense/): A detailed guide to holding companies, share exchanges, group reliefs, risk separation, acquisitions and future sales for UK business owners.
- [Should you incorporate a buy-to-let portfolio? Test the transfer before comparing annual tax rates.](https://www.uatax.co.uk/insights/incorporate-buy-to-let-portfolio/): A detailed property incorporation guide covering CGT relief, SDLT, partnership evidence, mortgages, director’s loans and long-term extraction.
- [Property partnership incorporation: separate the CGT and SDLT tests before transferring.](https://www.uatax.co.uk/insights/property-partnership-incorporation-tax/): A practical guide to property partnership incorporation, CGT Incorporation Relief, SDLT partnership rules, evidence, finance and implementation.
- [Share-for-share exchange clearance: define the commercial purpose, then disclose every connected step.](https://www.uatax.co.uk/insights/share-for-share-exchange-clearance/): A practical guide to UK share-for-share exchanges, commercial purpose, anti-avoidance, HMRC clearance and implementation for company owners.
- [Selling a company: protect the evidence and relief conditions before heads of terms narrow the options.](https://www.uatax.co.uk/insights/tax-planning-before-selling-company/): A pre-sale tax guide for UK company owners covering BADR, share rights, trading status, due diligence, consideration and post-sale cash planning.
- [Foreign income, gains and overseas workdays: establish residence and eligibility before choosing what to claim.](https://www.uatax.co.uk/insights/foreign-income-and-gains-overseas-workday-relief/): A guide to the four-year foreign income and gains regime, Overseas Workday Relief, residence evidence, claims and UK reporting for internationally mobile individuals.

## Discovery

- [XML sitemap](https://www.uatax.co.uk/sitemap.xml)
- [Robots policy](https://www.uatax.co.uk/robots.txt)