Agent Update: issue 86

Published on: 16 July 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published Agent Update issue 86 (July 2021) providing a round-up of recent developments for tax agents and advisers.

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

News

Guidance

Popular Articles

Corporation Tax

Carried-forward losses restriction

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

Owner-Managed Businesses

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

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Owner-Managed Businesses

Repairs and renewals

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14 Jul 2020 13:23 | Produced by Tolley Read more

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