ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

CIOT Budget representations on taxation of property income, corporation tax and capital gains tax

Published on: 19 January 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

The Chartered Institute of Taxation (CIOT) has published its Budget representations on the taxation of property income, changes to the tax rules affecting companies and capital gains tax.

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

Popular Articles

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

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

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

Self assessment ― estimates and provisional figures

Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

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