Budget 2021 summary

Published on: 05 March 2021

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Specialist Tax Regulatory Materials

Article summary

A summary of the main tax measures announced at the Budget on 3 March 2021.

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

News

Guidance

Popular Articles

Corporation Tax

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more

Personal Tax

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

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Trusts and Inheritance Tax

Gifts with reservation ― overview

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14 Jul 2020 11:48 | Produced by Tolley Read more

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