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What is a salaried member of an LLP20260205040000

What is a salaried member of an LLP

amicatech5th February 20260 comments
The salaried member legislation applies to certain members of a Limited Liability Partnership (LLP) whose terms of membership are more like an employe...

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What is a UK property business20260205040000

What is a UK property business

amicatech5th February 20260 comments
The income generated from land or property in the UK is treated as arising from a UK property business. The underlying legislation defines this broadl...

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Payments made into employee benefit trusts constitute taxable income20260204040000

Payments made into employee benefit trusts constitute taxable income

amicatech4th February 20260 comments
A Tribunal recently ruled that payments made for work into a third-party trust constitute immediate employment earnings. This decision effectively pre...

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Turning waste disposal into an income stream20260202040000

Turning waste disposal into an income stream

amicatech2nd February 20260 comments
For many businesses, waste disposal is seen purely as a cost, an unavoidable expense required to stay compliant and keep operations running smoothly. ...

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The rise of the silver economy20260202040000

The rise of the silver economy

amicatech2nd February 20260 comments
The term “silver economy” is used to describe the growing economic activity linked to an ageing population. In the UK and across much of t...