½Ū×ÓŹÓʵ

Tax News

Welsh 2025-26 Budget approved

Published on: 06 March 2025
Published by a

Specialist Tax Regulatory Materials

Article summary

The Senedd has approved the Welsh Budget 2025-26.

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

Popular Articles

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

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Gifts with reservation ā€• overview

Gifts with reservation ā€• overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more Read more