³ÉÈËÓ°Òô

Home/ Owner-Managed Businesses / OECD publishes new ‘harmful tax practices’ peer review conclusions
Tax News

OECD publishes new ‘harmful tax practices’ peer review conclusions

Published on: 05 August 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

The OECD has published the results from its latest peer review of preferential tax regimes.

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

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Personal Tax

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Special rate pool and long life assets

Special rate pool and long life assetsSpecial rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool

14 Jul 2020 13:41 | Produced by Tolley Read more Read more
Corporation Tax

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more