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A partnership involves two or more partners (people or entities) carrying on a business together with a view to profit.

This strategy involves asking the landlord for a rent reduction.

In 2009, the Gong'an county government in Hubei province ordered its staff to puff their way through 230,000 packs of Hubei-produced cigarettes a year, or risk being fined.

A 6% sales tax on body piercing was introduced by the US state of Arkansas in 2005. The state also applies the 6% sales tax to hair removal and tattoo services.

Businesses in this industry install, repair and maintain ventilation, air conditioning, heating and refrigeration systems.

The luxury car tax (LCT) is a tax on cars with a GST inclusive value above the LCT threshold. 

Finland was the first country in the world to introduce a CO2 tax in 1990. Subsequently, many countries have followed suit and introduced their own versions of a carbon tax.

The Enterprise Investment Scheme (EIS) was launched in 1994 to encourage investments in small unquoted companies carrying on a qualifying trade in the United Kingdom.

Debt recycling is a three-tiered financial strategy that aims to generate future wealth, reduce the home loan, and minimise tax. 

In 1974 the UK’s top marginal tax rate of 83% applied to incomes over £20,000 (equivalent to £200,000 in 2018).