½Ū×ÓŹÓʵ

Tax News

National Insurance Contributions Bill 2021-22: Committee stage

Published on: 28 June 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

The National Insurance Contributions (NIC) Bill 2021-22 has passed the Committee stage without amendment.

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

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

Tax implications of administration and liquidation

Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into

14 Jul 2020 15:29 | Produced by Tolley Read more Read more