ณษศหำฐา๔

Tax News

SI 2022/1044 The Pension Schemes Act 2021 (Commencement No. 7 and Transitory Provision) Regulations 2022

Published on: 18 October 2022
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations bring into force provisions of the Pension Schemes Act 2021. These are the seventh commencement regulations to be made under the Act.

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

Popular Articles

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 Read more

BPR โ€• trading and investment businesses

BPR โ€• trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart โ€• trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main

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

Exemption โ€• overview โ€• items exempt from VAT in the UK

Exemption โ€• overview โ€• items exempt from VAT in the UKVAT exemption: list of supplies exempt from UK VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.It is important to remember that not all supplies that come within a heading

14 Jul 2020 12:45 | Produced by Tolley Read more Read more