Advising special businesses

Providing comprehensive resources to help you stay current in Special businesses. Count on Tolley for latest news and analysis, access to relevant cases, legislation and expert commentary.

Our tax professionals have created content specifically on the topic of sole traders tax in order that you can provide the latest thinking.

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Popular Articles

Winding up a trust

When does a trust come to an end?A trust may come to an end because it has run its course and comes to a natural end. If a trust has no assets , it ceases to exist. Alternatively, a trust ends because the trustees or beneficiaries decide to wind it up: the trustees distribute the assets by

23 Mar 2022 10:50 | Produced by Tolley Read more Read more

Qualifying loan interest

Interest paid on qualifying loans is deducted from the taxpayer’s total income (ie a Step 2 deduction from total income). See the Proforma income tax calculation guidance note.Interest on qualifying loans is usually paid gross by the individual borrower; tax is not withheld at source. This includes

22 Mar 2022 09:49 | Produced by Tolley Read more Read more

Triangulation and other chain transactions (until 31 December 2020)

This note applies to transactions whilst the Great Britain was a member of the EU and during the transition period that ended on 31 December 2020. For information on Northern Ireland see the Northern Ireland topic. Triangulation is an EU simplification measure that was introduced in order to reduce

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