ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

SI 2023/369 Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023

Published on: 28 March 2023
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations, SI 2022/269, to make further provision relating to the Economic Crime (Anti-Money Laundering) Levy.

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

Popular Articles

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more Read more

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more