ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

Brexit Bulletin—first meeting between UK and Spain about Gibraltar and tax

Published on: 25 May 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

The Foreign, Commonwealth & Development Office has announced that the first meeting between the Liaison Body and the Joint Coordinating Committee has taken place under the International Agreement on Taxation and the Protection of Financial Interests regarding Gibraltar between the UK and Spain. The meeting was held to talk about tax co-operation arrangements between the Spanish and Gibraltan authorities.

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

Popular Articles

Special rate pool and long life assets

Special rate pool and long life assetsSpecial rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool

14 Jul 2020 13:41 | Produced by Tolley Read more Read more

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more