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SumcraftFinance · Economics · Business

Business Guides

Corporate playbooks for founders, operators and investors.

A financial ledger and calculator representing a company loan account.

Director's Loan Account Tax Rules 2026/27: The S455 Rate Rise and the 9-Month Deadline

17 September 202612 min

A calculator and UK tax documents on a desk.

UK Corporation Tax Marginal Relief Explained: The 26.5% Trap Between £50,000 and £250,000

16 September 202611 min

UK company registration documents and a laptop on a desk.

Companies House ID Verification: The 2026 Deadline Every UK Director Needs to Know

16 September 202611 min

A founder reviewing a term sheet document.

How Valuations Work in a Series A Round

18 June 20267 min

A stack of printed annual reports on a desk.

How to Read an SEC Form 10-K Without Getting Lost

27 May 20268 min