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On 6 April 2016, the PSC requirement was introduced which required a company or limited liability partnership (LLP) to disclose a register of people who have ‘significant control’...

New trusts and estates must now register with HMRC using the online registration service, which replaces the old form 41(G) Trusts. All trusts with a UK tax liability should be...

Incorporating a private limited company has many benefits including the company being legally and financially separate from the individuals running it.

Most people will accept as sensible the starting point of HMRC in assuming that income arising from property held jointly by a husband and wife will be split equally between them.