ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

SI 2023/839 The Double Taxation Relief and International Tax Enforcement (Brazil) Order 2023

Published on: 21 July 2023
Published by a

Specialist Tax Statutory Instruments

Article summary

This Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and Brazil was signed on 29 November 2022. It also brings into effect a 2005 Agreement.

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

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more Read more