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“Phoenixism”, where a company is liquidated and a similar one restarts in its place, usually with the same directors and shareholders, is...
New rules, known as Non-Resident Capital Gains Tax (NRCGT) will come into effect on 6th April 2019 and are, according to HMRC, ‘expected ...
From 29 October 2018 the relief was extended to include first time buyers purchasing through approved shared ownership schemes who do no...
Historically, HM Revenue & Customs (“HMRC”) had enjoyed a higher, preferential ranking in the statutory order of payment for insolvent es...
The profit fragmentation rules were first announced in the 2017 Budget were included in the Finance Bill 2018-19 was published on 7 Novem...
In his Autumn 2019 Budget the chancellor announced that business rates will be reduced by a third for two years for shops, pubs, restaura...
Prior to the October Budget, the two key current conditions for being able to claim entrepreneurs' relief on a share sale are that throug...
Fundraising is a fundamental source of income for charities and without it many would not exist at all.
The Chancellor brought forward an election pledge to increase both the Personal Allowance and Higher Rate tax band, affecting 32 million ...
Being a business is tough. So many liabilities, such as rent, rates, VAT, PAYE and utilities, can arise just through existing. Sales an...
The Association of Taxation Technicians (ATT) has issued a warning to individuals who have been investing or trading in cryptoassets to m...
Making Tax Digital (“MTD”) is more than just another set of initials for all small businesses and tax payers to get to know. MTD represen...
