½Ū×ÓŹÓʵ

Tax News

Simple assessment guide for pensioners

Published on: 26 July 2024
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has produced information for use by stakeholders to communicate with pensioners about simple assessments.

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

Popular Articles

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

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more Read more

BPR ā€• trading and investment businesses

BPR ā€• trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart ā€• trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main

14 Jul 2020 15:36 | Produced by Tolley Read more Read more