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South Shields
0191 420 0550 172-174 Albert Road, Jarrow, NE32 5JA info@kpsimpson.co.uk
0191 455 0518 171 Sunderland Road, South Shields, NE34 6AD info@kpsimpson.co.uk

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HMRC notices
The cash basis scheme helps sole traders and other unincorporated businesses benefit from a simpler
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If you are selling your business, there are some important actions you must take in order to
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The holder of a scholarship is exempt from a charge to Income Tax on income from a scholarship when
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The process of registering a trade mark can be very complex, and careful due diligence must be
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An ISA is a tax exempt savings account available to UK residents. Whilst the amount invested in an
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The weekly rates of child benefit for the only or eldest child in a family is currently
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There are special rules for the taxation of post-cessation receipts after a trade has ceased. The
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Interestingly, there is no statutory definition of ‘trade’. The only statutory reference to the
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Most of our readers will be aware of the £1,000 property income allowance that came into
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The 'badges of trade' tests, whilst not conclusive, are used by HMRC to help determine whether an
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