ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

Revenue and Customs Brief 11 (2021): VAT liability of Coronavirus (COVID-19) testing services

Published on: 24 August 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published a new VAT Brief which explains the rules for the VAT treatment of COVID-19 testing services.

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

Popular Articles

Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more Read more

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more Read more