ณษศหำฐา๔

Tax News

Statement of Practice 1 (2010)

Published on: 02 August 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated Statement of Practice 1 (2010): Business by telephone to add further SEISS Directions and update Annex A and Annex B.

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

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

Outright gifts

Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable

14 Jul 2020 12:22 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Corporate interest restriction โ€• administrative aspects

Corporate interest restriction โ€• administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more Read more