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