Sep

If you are selling your business, there are some important actions you must take in order to

Aug

The holder of a scholarship is exempt from a charge to Income Tax on income from a scholarship when

Jul

The process of registering a trade mark can be very complex, and careful due diligence must be

Jun

An ISA is a tax exempt savings account available to UK residents. Whilst the amount invested in an

May

The weekly rates of child benefit for the only or eldest child in a family is currently

May

There are special rules for the taxation of post-cessation receipts after a trade has ceased. The

Apr

Interestingly, there is no statutory definition of ‘trade’. The only statutory reference to the

Mar

Most of our readers will be aware of the £1,000 property income allowance that came into

Mar

The 'badges of trade' tests, whilst not conclusive, are used by HMRC to help determine whether an

Mar

A capital sum received by an individual in respect of the sale or relinquishment of income to be

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