ณษศหำฐา๔

Tax News

CIOT calls for action to improve effectiveness of employee ownership regime

Published on: 14 October 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

The Chartered Institute of Taxation (CIOT) has called for a review of the tax regime for Employee Ownership Trusts (EOT) to encourage take-up and discourage their abuse.

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

Popular Articles

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

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

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

VAT registration โ€• change of VAT registration details

VAT registration โ€• change of VAT registration detailsVAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the

14 Jul 2020 13:57 | Produced by Tolley Read more Read more