Category: HMRC notices

  • June 18, 2026
    Members of a Limited Liability Partnership (LLP) are normally treated as self-employed for tax purposes. However, special rules can apply…
  • May 21, 2026
    When renting out property, landlords may have both Income Tax and National Insurance considerations to consider. However, rental income is…
  • February 26, 2026
    The meaning of trade for tax purposes, often referred to as HMRC’s “badges of trade” test helps determine whether an…