ณษศหำฐา๔

Tax News

Registration for Corporation tax

Published on: 17 September 2024
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published a suite of new guidance on registering for corporation tax.

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

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an armโ€™s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more