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238 Articles Found

Making a main residence nomination

Where you have more than one home, you can choose which is the main residence for capital gains tax purposes. What factors should you consider when making the choice and when can a nomination be made?

Flat rate scheme: join now or never?

HMRC recently published a report about the advantages and disadvantages of the flat rate scheme for a small business. Could the report lead to the abolition of the scheme or a ban on new users?

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