LMJ Group

Capital gains tax (CGT) CGT is charged on any profits (the ‘gains’) you make when you sell (or transfer) shares and unit trusts or other assets such as a second home. If the total of any gains realised in the

Income tax – bands (after any personal allowance)

Income tax allowances and bands Please note it is taxable income which applies in this assessment, including earnings, pensions in payment, cash interest, fixed interest income, dividends and rent. ISA income is not included. Income tax – main personal allowances

HMRC update money laundering supervision guidance HMRC have updated their help and support guidance covering money laundering supervision.   Online guides for estate agency businesses and for money service businesses have been added. View the updated guidance. View Estate agency business guidance