ÀÏ˾»úÎçÒ¹¸£Àû

Home/ Owner-Managed Businesses / SI 2022/224 The Finance Act 2021, Schedule 33 (Licensing Authorities: Tax Information) Regulations 2022
Tax News

SI 2022/224 The Finance Act 2021, Schedule 33 (Licensing Authorities: Tax Information) Regulations 2022

Published on: 08 March 2022
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations set out various information requirements for applicants and licensing authorities for the purposes of the new tax checks rules for licence applications introduced by Finance Act 2021 Sch 33.

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

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

Popular Articles

Corporation Tax

Enterprise investment scheme tax relief

Enterprise investment scheme tax reliefOverview of EIS tax reliefsThe enterprise investment scheme (EIS) offers significant tax reliefs to encourage individuals to invest money in qualifying shares issued by qualifying unquoted companies. The scheme is designed to encourage investment in small,

14 Jul 2020 11:36 | Produced by Tolley Read more Read more
Personal Tax

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more
Trusts and Inheritance Tax

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
tag-icon Spring Budget 2024