Pension schemes newsletter 144: October 2022

Published on: 03 November 2022

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Specialist Tax Regulatory Materials

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HMRC has published pension schemes newsletter 144.

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

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Owner-Managed Businesses

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

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Employment Tax

Ministers of religion

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Owner-Managed Businesses

Capital allowances on cars

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14 Jul 2020 11:08 | Produced by Tolley Read more

Autumn Budget 2024

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