ณษศหำฐา๔

Tax News

SI 2020/1641 The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020

Published on: 05 January 2021
Published by a

Specialist Tax Statutory Instruments

news-detailpage-img

Article summary

These Regulations bring into force the Regulations required for a replacement VAT and Excise regime once the United Kingdom exits the EU customs union.

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

Popular Articles

Income tax losses โ€• overview

Income tax losses โ€• overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more Read more

Winding up a trust โ€• legal, administrative and compliance issues

Winding up a trust โ€• legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more

Self assessment โ€• amendments and corrections

Self assessment โ€• amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

14 Jul 2020 13:37 | Produced by Tolley Read more Read more