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Use this form to change a proprietor’s name or address.
Upper Tribunal Administrative Appeals Chamber decision by Judge Robinson on 2 January 2026.
What you need to do if you set up as a sole trader - check your employment status, understand your obligations, and register for tax.
Choosing a legal structure when you're starting a business: the differences between being a sole trader and a limited company, including legal risk, registration and taxes.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
Become a sole trader with HM Revenue and Customs - your legal responsibilities if you run a business as a self-employed sole trader.
This guidance is intended to support billing authorities in interpreting the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093) for the purposes of administering the business rates retail, hospitality and leisure (RHL) multipliers. As...
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
This guidance relates to Standard Essential Patents licensing.
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