The difference between what HMRC believes it ought to collect in tax and what it actually manages to collect is estimated each year. Known as the ‘tax gap’, the estimate for 2020–21 put this amount at...
The biggest impact on tax efficiency, and therefore the least likely to be a quick fix, will be the business structure. There are four main options: sole trader; partnership; limited liability...
The first thing to consider is whether all allowances have been used. The UK tax system is very complex, and there are many reliefs and allowances that individuals can take advantage of, provided that...
Journal of Aesthetic Nursing is the peer-reviewed journal at the forefront of medical aesthetics. We share clinical expertise, practical guidance and professional mentorship to help you develop skills and improve your practice.
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