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The documents below depict the Terms & Conditions (T&Cs) that relate to Accountancy services provided by Adams & Moore. Please note that these T&Cs are subject to change and therefore you should keep yourself updated with any modifications. Should you have any questions regarding their content, please speak with your Client Manager.
06 Dec 2025
Chancellor of the Exchequer Rachel Reeves set out tax-raising measures worth up to £26 billion in the Autumn Budget.
HMRC is urging those making money from Christmas crafts, seasonal market stalls, or selling festive items to check if they need to report their earnings.
The Chartered Institute of Taxation (CIOT) has urged the government to implement a transitional rule to allow older farmers and other business owners to gift assets to the younger generation.