ÀÏ˾»úÎçÒ¹¸£Àû

Home/ SI 2020/1641 The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020
Tax News

SI 2020/1641 The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020

Published on: 05 January 2021
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations bring into force the Regulations required for a replacement VAT and Excise regime once the United Kingdom exits the EU customs union.

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

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

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

14 Jul 2020 13:31 | Produced by Tolley Read more Read more
Trusts and Inheritance Tax

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

14 Jul 2020 13:56 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more
Corporation Tax

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more Read more