For most UK citizens, the question of what income and gains should be included on their tax return is easily answered because they are both UK domiciled and UK tax resident.
A chunk of time has passed since the self-employed income support scheme (SEISS) was launched in May 2020, following the onset of the COVID-19 pandemic.
The stamp duty land tax holiday in England and Northern Ireland has come to an end, more than 14 months after it first came into effect.
Anyone who’s involved in operating a charity knows how it differs from running a business, both in terms of motives and objectives.
Unincorporated businesses could be about to see significant changes to the ways in which they are taxed, following the launch of a Government consultation.