³ÉÈËÓ°Òô

Home/ Employment Tax / Pension schemes newsletter 149 — April 2023
Tax News

Pension schemes newsletter 149 — April 2023

Published on: 26 April 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published pension schemes newsletter 149.

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

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

Popular Articles

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more
Employment Tax

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more
Owner-Managed Businesses

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
tag-icon Autumn Budget 2024