½Û×ÓÊÓƵ

Tax News

Recognised Stock Exchange (MICEX Stock Exchange) (Russia) Designation Revocation Order 2022

Published on: 05 May 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published the Recognised Stock Exchange (MICEX Stock Exchange) (Russia) Designation Revocation Order 2022 alongside a response to the consultation on the draft order.

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

Popular Articles

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more Read more

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more