½Û×ÓÊÓƵ

Tax News

SI 2024/247 The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024

Published on: 01 March 2024
Published by a

Specialist Tax Statutory Instruments

Article summary

These regulations set the annual rates of Working Tax Credit and Child Tax Credit from 6 April 2024, and the weekly rate of Child Benefit and Guardian’s Allowance from 8 April 2024.

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

Popular Articles

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more Read more

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more