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Business Investment Relief (BIR) was introduced in April 2012 to encourage individuals who are taxed on the remittance basis to invest their foreign income and gains in businesses...

Although not necessarily thought of in the conventional meaning of trading, it is noteworthy that Lloyds Underwriting activities are considered a trade for Business Property...

Replacing the Annual Return with the Confirmation Statement

It is very common in a Will to leave a significant part of one’s estate to a surviving spouse/civil partner. Any amount left to such a person is normally exempt from Inheritance...