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Post-cessation expenses

A close look at post-cessation expenses claims can save traders money. Post-cessation receipts are taxable income of the person when they receive them, similarly relief may be available for post-cessation expenses. To make a successful claim for an allowable...

AIA – a reminder

Annual Investment Allowance is a scheme for business tax payers – companies, partnerships and sole traders – to offset capital expenditure on plant and equipment – but not cars – against tax.  The thresholds have a history of changing in recent...