Employer Bulletin: December 2022

Published on: 07 December 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

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

News

Guidance

Popular Articles

Corporation Tax

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

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Trusts and Inheritance Tax

Payments to trust beneficiaries

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

Trusts and Inheritance Tax

Bare trusts ― income tax and CGT

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14 Jul 2020 15:34 | Produced by Tolley Read more

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