ÀÏ˾»úÎçÒ¹¸£Àû

Home/ Value Added Tax / SI 2021/715 The Value Added Tax (Amendment) (EU Exit) Regulations 2021
Tax News

SI 2021/715 The Value Added Tax (Amendment) (EU Exit) Regulations 2021

Published on: 29 June 2021
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations, together with the Value Added Tax (Amendment) (EU Exit) Regulations 2021 (SI 2021/715), make amendments to VAT legislation to address errors and omissions identified as a result of a review of the EU exit legislation.

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

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Trusts and Inheritance Tax

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more Read more
tag-icon Autumn Budget 2024
Trusts and Inheritance Tax

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more
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

14 Jul 2020 11:36 | Produced by Tolley Read more Read more