ณษศหำฐา๔

Tax News

OTS publishes report on hybrid and distance working

Published on: 21 December 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

The Office of Tax Simplification (OTS) has published its report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.

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

Popular Articles

Reverse charge โ€• buying in services from outside the UK

Reverse charge โ€• buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services โ€• overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

FRS 102 โ€• tax presentation and disclosures

FRS 102 โ€• tax presentation and disclosuresPresentation of tax under FRSย 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more

Bare trusts โ€• income tax and CGT

Bare trusts โ€• income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

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