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November 2022

What is a General Partnership?

The Partnership Act 1890 defines a General Partnership, otherwise commonly known as an Ordinary Partnership or Business Partnership, as two or more individuals ‘carrying on a business in common with a view of profit’.   

Michael Warner & Company Merges with Moore (South) Chartered Accountants and Business Advisers

We are delighted to announce that, with effect from 1 November 2022, Winchester based accountancy firm, Michael Warner & Company, has merged with Moore (South) Chartered Accountants and Business Advisers.

Autumn Statement 2022: Key Highlights

Key Highlights from the Chancellor’s Autumn Statement 2022:  Personal taxes  Income tax   It was confirmed that the current personal allowance (£12,570) and the thresholds for the upper limit of the basic rate tax band (£50,270) and the amount at which the personal allowance starts to taper away (£100,000) will all remain unchanged until 5 April 2028.