Pensions Schemes Newsletter: March 2024

Published on: 28 March 2024

Published by a

Specialist Tax Regulatory Materials

Article summary

Abstract: HMRC has published the March 2024 edition of the Pensions Schemes Newsletter.

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

News

Guidance

Popular Articles

Owner-Managed Businesses

Allowable expenses for property businesses

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Tax Returns

Corporation Tax

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more

Trusts and Inheritance Tax

BPR ― trading and investment businesses

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14 Jul 2020 15:36 | Produced by Tolley Read more

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