ณษศหำฐา๔

Tax News

New remittance basis toolkit for agents

Published on: 03 October 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has issued a new toolkit intended to help advisers consider whether clients who have used the remittance basis have made taxable remittances.

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

Popular Articles

Substantial shareholding exemption โ€• overview

Substantial shareholding exemption โ€• overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | 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

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more Read more