Agent Update: issue 94

Published on: 17 March 2022

Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published Agent Update issue 94 (March 2022) providing a round-up of recent developments for tax agents and advisers.

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

News

Guidance

Popular Articles

Owner-Managed Businesses

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

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Personal Tax

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

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Corporation Tax

Computation of corporation tax

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14 Jul 2020 11:16 | Produced by Tolley Read more

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