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trading

Finding a partnership’s trade or business after GCH Corporation Ltd premium icon
Show business or no business
02 Dec 2024
Nature of trading stock premium icon
I’m asking ‘for a friend’
25 Nov 2024
HMRC enquiries on customs duty compliance rise premium icon
On the increase
29 Jul 2024
Capital allowances on trading premises premium icon
The shipping forecast
29 Apr 2024
Trading allowance – simplicity with strings premium icon
Simplicity with strings
29 Jan 2024
Importance of trading for business property relief premium icon
Wedding plans
27 Nov 2023
More and more at a loss ... premium icon
Mindful of the challenging economic outlook, SARAH TURGOOSE and MIKE DOWN take a look at the rules and restrictions for sideways set off of trading losses
14 Oct 2008
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Practice tip: Retaining clients: show you CARE Readers’ forum: Does re-imbursement of repair costs include VAT? Readers’ forum: What part of fixed sum award is tax exempt? Readers’ forum: Amending articles of association Readers’ forum: Can charity register for VAT and claim refund?
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Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low New service for authorised corporate service providers
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Too late to reinstate appeal Preliminary studies were qualifying costs Hypothetical contract was one of employment Setting repayment against next return fails to avoid penalty Holiday let business amounted to holding of investments
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This week's opinion: 27 March 2025 Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low
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