ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

Northern Ireland Finance Minister welcomes Fiscal Commission recommendation to increase fiscal powers

Published on: 23 March 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

The Northern Ireland Finance Minister has met with the Fiscal Commission, established last March to examine the case for additional taxation powers, to discuss their upcoming report on the potential to increase fiscal powers.

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

Popular Articles

Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

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

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more