ณษศหำฐา๔

Tax News

Economic Crime and Corporate Transparency Act 2023

Published on: 27 October 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

The Economic Crime and Corporate Transparency Act 2023 has received Royal Assent.

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

Popular Articles

Exporting goods โ€• proof of export

Exporting goods โ€• proof of exportIn addition to the requirements laid down in the Exporting goods โ€• overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

FRS 102 โ€• tax presentation and disclosures

FRS 102 โ€• tax presentation and disclosuresPresentation of tax under FRSย 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more