ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

SI 2021/799 The Finance Act 2021, Section 131 (Temporary Customs and Excise Approvals) (Appointed Day) Regulations 2021

Published on: 07 July 2021
Published by a

Specialist Tax Statutory Instruments

news-detailpage-img

Article summary

These Regulations appoint 5 July 2021 as the day for section 131 of the Finance Act 2021 to come into force.

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

Popular Articles

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more

Entity classification

Entity classificationImplications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the basis on which it is taxed. A subsidiary may either be transparent (like a partnership, where the individual

14 Jul 2020 11:37 | Produced by Tolley in association with Anne Fairpo Read more Read more