½Ū×ÓŹÓʵ

Tax News

CWG2: further guide to PAYE and National Insurance contributions

Published on: 10 February 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated the 2022-2023 version of the CWG2 guidance with sections 3.9.6 to 3.9.8.

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

Popular Articles

Residential property and capital allowances

Residential property and capital allowancesResidential property ā€• plant and machinery allowancesOrdinary residential property does not, and never has, qualified for capital allowances. as CAA 2001, s 35 denies plant allowances for expenditure incurred in providing plant or machinery for use in a

14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more Read more

BPR ā€• trading and investment businesses

BPR ā€• trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart ā€• 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

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