ณษศหำฐา๔

Tax News

Non-Domestic Rating Bill 2023

Published on: 30 March 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

The Bill aims to streamline the business rates system in England and Wales, introducing various measures to reduce the administrative and financial burden on businesses together with the anticipated three-yearly revaluations.

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

Popular Articles

Transfer of assets to beneficiaries โ€• legal, administration and tax issues

Transfer of assets to beneficiaries โ€• legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more Read more

Exemption โ€• overview โ€• items exempt from VAT in the UK

Exemption โ€• overview โ€• items exempt from VAT in the UKVAT exemption: list of supplies exempt from UK VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.It is important to remember that not all supplies that come within a heading

14 Jul 2020 12:45 | Produced by Tolley Read more Read more

Research and development (R&D) relief โ€• overview

Research and development (R&D) relief โ€• overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simonโ€™s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more