½Û×ÓÊÓƵ

Tax News

Government issues call for input on review of UK funds regime

Published on: 27 January 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

The government has published a call for input in relation to its review of the UK funds regime. The call for input sets out the scope and objectives of the review, which was announced in the 2020 Budget, and invites stakeholders to provide views on which reforms should be taken forward and how they should be prioritised. The call for input closes on 20 April 2021.

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

Popular Articles

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more

Bare trusts ― income tax and CGT

Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

14 Jul 2020 15:34 | Produced by Tolley Read more Read more