CIOT Finance Bill 2024-25 briefings

Published on: 12 December 2024

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Specialist Tax Regulatory Materials

Article summary

The CIOT has published Finance Bill 2024-25 briefings on capital gains tax and oil and gas taxation.

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

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Guidance

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Corporation Tax

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more

Corporation Tax

Non-trading deficits on loan relationships

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14 Jul 2020 12:17 | Produced by Tolley Read more

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more

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