½Ū×ÓŹÓʵ

Tax News

Convention on Social Security Coordination between Iceland, Liechtenstein, Norway and the United Kingdom of Great Britain and Northern Ireland

Published on: 19 July 2023
Published by a

Specialist Tax Regulatory Materials

Article summary

This treaty was presented to Parliament in July 2023. The explanatory memorandum provides information on the Convention on Social Security Coordination between Iceland, the Principality of Liechtenstein, the Kingdom of Norway, and the United Kingdom of Great Britain and Northern Ireland.

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

Popular Articles

Income tax losses ā€• overview

Income tax losses ā€• overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more Read more

Inter-spouse transfer

Inter-spouse transferIntroductionWhen a chargeable asset is transferred between two spouses or civil partners, there is a disposal by the transferor spouse / civil partner and an acquisition by the transferee spouse / civil partner for capital gains tax purposes. For simplicity, spouses and civil

14 Jul 2020 12:01 | Produced by Tolley Read more Read more

Long service awards

Long service awardsEmployee recognition by an employer can be an important motivational tool, as well as having a positive effect on retention. Most employer awards made to an employee are treated as taxable earnings under ITEPA 2003, s 62 or as a benefit under ITEPA 2003, s 201 because they are

14 Jul 2020 12:11 | Produced by Tolley Read more Read more