ณษศหำฐา๔

Tax News

HMRC guidance for employers on claiming NICs relief for veterans

Published on: 15 February 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published new guidance that provides information on how and when employers can claim NICs relief on the earnings of qualifying veterans.

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

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more Read more

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more Read more