ณษศหำฐา๔

Tax News

Pensions Schemes Newsletter: April 2024

Published on: 05 April 2024
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published Pensions Schemes Newsletter 158 for April 2024.

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

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more Read more

Research and development expenditure credit (RDEC)

Research and development expenditure credit (RDEC)This guidance note provides information on how research and development expenditure credits (RDEC) are calculated and utilised. The Qualifying expenditure for R&D tax relief guidance note provides information on what expenditure qualifies for

14 Jul 2020 13:24 | Produced by Tolley in association with Will Sweeney Read more Read more