ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

HMRC Managing Pension Schemes Service newsletter—March 2021

Published on: 17 March 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

The latest Managing Pension Schemes Service newsletter has been published by HMRC to update stakeholders on the latest news for pension schemes. It includes information on new features for pension scheme practitioners added to the service, including in relation to practitioner registration, enrolment, authorisation and functionality.

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

Popular Articles

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more Read more

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 Read more

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more Read more