SI 2022/169 The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022

Published on: 28 February 2022

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations makes changes to the Income Tax Act 2007 (ITA 2007) to ensure that qualifying maintenance payments made pursuant to a UK court order or a written agreement under the law of the UK, continue to qualify for income tax relief following the UK's withdrawal from the European Union (EU). These Regulations come into force on 18 March 2022.

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

News

Guidance

Popular Articles

Owner-Managed Businesses

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more

Employment Tax

Fuel-related payments / mileage payments

Fuel-related payments / mileage paymentsIntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and mileage payments. If an employer does not reimburse these amounts, then the employee will be

14 Jul 2020 11:46 | Produced by Tolley in association with Philip Rutherford Read more

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

��˾��ҹ��