Welsh Tax Policy Report 2021

Published on: 03 March 2021

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Specialist Tax Regulatory Materials

Article summary

The Welsh Government has published its latest Tax Policy Report that summarises the progress made against the Tax Policy Work Plan which was published in September 2020 by Welsh Minister for Finance and Trefnydd, Rebecca Evans MS.

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

News

Guidance

Popular Articles

Personal Tax

Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

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

Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

Employment Tax

Parking provision and expenses

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14 Jul 2020 11:09 | Produced by Tolley Read more

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