Specialist Tax Regulatory Materials
HMRC has published new guidance which details when taxpayers may need to make a change to their self-assessment tax return for SEISS payments, and how to do it.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
Transfer of assets to beneficiaries 鈥� legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance
VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK
FRS 102 鈥� tax presentation and disclosuresPresentation of tax under FRS聽102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in
