HMRC notices

Members of a Limited Liability Partnership (LLP) are normally treated as self-employed for tax purposes. However,

When renting out property, landlords may have both Income Tax and National Insurance considerations to consider.

The meaning of trade for tax purposes, often referred to as HMRC’s “badges of trade” test helps determine

When a couple separates or divorces, most attention focuses on the emotional and practical aspects. However, it is

The new rules will allow companies to raise more capital under the following schemes although investors will need to

While there are many state benefits available, it is not always clear which of these are taxable and which are

If your business imports goods into the UK, it is important to be familiar with the Customs Declaration Service and to

The remittance basis of taxation for non-UK domiciled individuals (non-doms) was replaced with the new Foreign Income

The tax legislation requires the deduction of tax from yearly interest that arises in the UK. This typically refers to

The Enterprise Investment Scheme (EIS) is designed to help smaller, higher-risk trading companies raise finance by