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LITRG outlines the ‘look through’ rules for universal credit claimants trading via a limited company.

What will be the significance of a shipment of goods that arrives in GB from 1 January 2021 that has a value of less than £135?

Wherever you might sit in the spectrum of views on climate change, the UK has legally committed itself to reaching a 100% reduction in net greenhouse gas emissions by 2050, using 1990 as the baseli

Although the UK officially left the EU on 31 January, the status quo on trading arrangements continued after this date.

Replacing the Coronavirus Job Retention Scheme, the Job Support Scheme is designed to help businesses affected by coronavirus and the restrictions this imposes, supporting the wage costs of

LITRG outlines its response to a recent call for evidence on government debt management. 

Since 1 September 2020, individuals turning 18 have been able to access the first of 6.3 million Child Trust Fund accounts.

There are probably few subjects in the world of VAT that cause as many headaches as the transfer of a going concern (TOGC) rules. Is a business being sold or just individual assets?

Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are.

Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritourism business.