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Home/ Tolley Tax Guidance / Owner-Managed Businesses / Exiting the business and succession planning

Exiting the business and succession planning

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Popular Articles

Personal Tax

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

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