Notes from the practice.

• Cross-border tax

  Cross-border income: what counts as "trading into" the UK?

  Most Manx businesses with UK customers assume one of two things - and the reality sits between them. The threshold that matters depends on how you do business, not how much.

  Sarah Quirk April 2026 5 min read Read →
• Owner-managed businesses

  When should an owner-managed business consider incorporating?

  A short note on the question that comes up most often in our first conversations with sole traders - and why the answer is rarely just about tax.

  Sarah Quirk March 2026 4 min read Read →
• Year-end

  The three things every owner-managed business should do at year-end.

  A practical checklist for the period between Christmas and your year-end. None of it is complicated, but it's often left until it's too late.

  James Colby January 2026 3 min read Read →
• Practice notes

  Switching accountants mid-year: what's actually involved.

  The biggest myth about switching accountants is that the timing matters more than it does. The second biggest is that it's more involved than it actually is.

  James Colby November 2025 4 min read Read →

More notes will appear here when there's something worth writing about. We don't post on a schedule.