Understanding tax
4 parts, in the order they are needed in the real process.
1
Small Business Relief is expiring: what to do before the end of 2026
The election to 0 % only covers tax periods ending on or before 31 Dec 2026, and must be made actively.
2
Substance, not a letterbox: what 0 % actually requires
People, premises, decisions, expenditure and why the de-minimis threshold echoes for five years.
3
The 183-day misunderstanding: why absence alone ends nothing
Unlimited tax liability does not end with a calendar but with residence and habitual abode.
4
Exit taxation: the most expensive mistake when moving abroad
Many countries tax unrealised gains on your shareholding the day you leave. Why that belongs settled before departure, and which questions to ask.
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Whether this structure really fits is what the call is for: 15 minutes, free of charge.