ณษศหำฐา๔

Tax News

Agent Update: issue 110

Published on: 20 July 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published Agent Update issue 110 (19 July 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Winding up a trust โ€• legal, administrative and compliance issues

Winding up a trust โ€• legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more