ณษศหำฐา๔

Tax News

SI 2022/1223 The Financial Services (Miscellaneous Amendments) Regulations 2022

Published on: 24 November 2022
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations address deficiencies in retained EU law arising from the withdrawal of the United Kingdom from the European Union. They ensure that HM Treasury and the Financial Conduct Authority (โ€œFCAโ€) can apply their powers under certain Regulations to Gibraltarian firms in the UK financial services market.

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

Popular Articles

Substantial shareholding exemption โ€• overview

Substantial shareholding exemption โ€• overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more Read more

Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (ยฃ1,260) to the spouse or civil partner where neither party is a higher rate or additional

14 Jul 2020 13:52 | 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