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There is a distinct difference and more importantly an implication for VAT purposes between recharges and disbursements charged on to customers;

Where land and buildings, known as real property, is owned by two or more people, it can be owned either as “joint tenants” or as “tenants in common”. The type of ownership...

The Lifetime ISA is a tax-free savings account that can help you with buying your first home or building a financial safety net for life after 60.

Many individuals make gifts and there is a common misconception that there will be no tax arising. However, this may not be the case since a gift to another individual is treated...