How Liverpool’s independent restaurants are competing for visibility
Rising wage, tax and rates costs are squeezing Liverpool’s independents. Here is how they compete, and get found online, in 2026.
Rising wage, tax and rates costs are squeezing Liverpool’s independents. Here is how they compete, and get found online, in 2026.
From the North Docks MDC to Pall Mall and Liverpool Central, where Liverpool’s regeneration opportunities lie for businesses and investors.
Central London office space under offer is at its highest since 2007. What the rebound means for SMEs, rents and Grade A availability.
Businesses seeking investment through the Seed Enterprise Investment Scheme (SEIS) or Enterprise Investment Scheme (EIS) can benefit from obtaining advance assurance from HMRC before approaching investors.
Advance assurance allows a company to ask HMRC whether a proposed investment is likely to
Property owners often incur costs for repairs, and understanding which costs can be deducted is important when calculating taxable property income.
You can generally claim tax relief for repairs carried out on a property business, provided the cost relates to restoring or maintaining the property
If you are self-employed, claiming all of your allowable business expenses can significantly reduce your tax bill. For example, if your business turnover is £40,000 and you have £10,000 of allowable expenses, you will only pay tax on your taxable profit of £30,000. However, personal spending and
There are special rules to prevent close companies, generally companies controlled by a small group of individuals, from allowing directors or shareholders to take money out of the company without paying the appropriate tax. Under CTA10/S455, if a close company makes a loan to participators
There are simplified expenses arrangements available for sole traders and business partnerships (with no corporate partner) that allow the use of fixed mileage rates instead of working out the actual costs of buying and running a vehicle (such as fuel, insurance, servicing and repairs). This
The income generated from land or property in the UK is treated as arising from a UK property business. The underlying legislation defines this broadly to include all activities that produce rental income or similar receipts from UK land, whether the taxpayer is subject to Income Tax or Corporation
The salaried member legislation applies to certain members of a Limited Liability Partnership (LLP) whose terms of membership are more like an employee than a partner. To be a salaried member, the individual must perform services for the LLP in their capacity as a member.
The legislation uses a