A successful sole trader fish and chip shop client is considering incorporation.  Does anyone know HMRC’s current view on inherent goodwill in respect of food takeaway businesses?  I understand tha


My client runs a small sole trader business.  His wife is not involved in the business at present.  He has received an offer for the business.  I would like if possible for them to benefit from bot


In a general situation where a new partner is introduced there is obviously not a disposal of the business, just a change in practional shares.

I have a client who has never submitted tax returns.  He is now obliged to file them since 10/11 because he is a director of his own limited company.


Client (Ltd Co) has ceased trading and is being disolved. The company holds 250k in cash which is going to be paid out to the shareholder.


Silly question (like most of mine are) but a client of mine is a well known singer and receives royalties from PPL and PRS.

Hi Everyone,

For various reasons I need to know more about HMRC dispensations and would appreciate any general advice and guidance.




As we move, inexorably it seems, towards RTI am I alone in finding it much quicker - and cheaper - to do small payrolls of up to, say, three employees by hand in the traditional way than use some o