Does the clipping of nails nullify ablution?
No, it does not, and it is preferable to wash the hands afterwards.
Does smoking break the fast?
Yes, smoking breaks the fast because smoke particles intentionally enter the lungs, which are considered part of the body cavity (jauf).
What should a person do if they suffer from an incurable illness that prevents them from fasting?
A person who has an illness that is not expected to be cured and prevents them from fasting must feed a needy person one mudd (600 grams) of food (such as wheat or rice) for each missed day instead of fasting.
Allah Almighty says {what means}: "and [in such cases] it is incumbent upon those who can afford it to make sacrifice by feeding a needy person." [Al-Baqarah/184].
Is Zakah (obligatory charity) due on the items used in the trading process such as: cars , shops etc..?
No Zakah is due on equipments used in the trading process such as cars and the like.