Cash-basis-to-become-default
Insights
Luke Parker

Cash basis to become default

In 24/25 restrictions to the cash basis will be removed, making it the default for calculating profit for the self-employed and partnerships.

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The-decline-of-trusts
Insights
Luke Parker

The decline of trusts

The decline of trusts comes as no real surprise given the eroding advantages of using one and the requirement to register trusts with HMRC

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