Finance Bill weekly roundup – 17 April 2023 | Tolley

Finance Bill weekly roundup – 17 April 2023

Published on: 17 April 2023

Published by a

Specialist Tax Regulatory Materials

Article summary

A summary of key developments as Finance (No 2) Bill 2023 makes its way through Parliament.

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

News

Guidance

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Owner-Managed Businesses

SEIS and EIS ― overview

SEIS and EIS ― overviewThe seed enterprise investment scheme (SEIS) and enterprise investment scheme (EIS) are very similar schemes which offer substantial tax incentives to investors in companies which qualify. The tax incentives for SEIS and EIS investments are intended to encourage investment in

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Personal Tax

Transferable tax allowance (also known as the marriage allowance)

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Owner-Managed Businesses

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more

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