ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

SSI 2021/448 The First-tier Tribunal for Scotland (Chambers) Amendment Regulations 2021

Published on: 02 December 2021
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations amend the First-tier Tribunal for Scotland (Chambers) Regulations 2016, SSI 2016/341 to create a new chamber.

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

Popular Articles

BPR ― trading and investment businesses

BPR ― trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart ― trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main

14 Jul 2020 15:36 | Produced by Tolley Read more Read more

Computation of corporation tax

Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type

14 Jul 2020 11:16 | Produced by Tolley Read more Read more

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more Read more