ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

OECD consultation on digital services taxes under Amount A of Pillar One

Published on: 21 December 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

The OECD is seeking public comments on the draft Multilateral Convention (MLC) provisions on Digital Services Taxes (DSTs) and other relevant similar measures under Amount A of Pillar One.

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

Popular Articles

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more Read more

First year allowances

First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were

14 Jul 2020 11:41 | Produced by Tolley Read more Read more

Terminal trading loss relief

Terminal trading loss reliefTerminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period.

14 Jul 2020 13:49 | Produced by Tolley Read more Read more