ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

SI 2024/1035 The Designation of Special Tax Sites (Celtic Freeport) Regulations 2024

Published on: 18 October 2024
Published by a

Specialist Tax Statutory Instruments

Article summary

These regulations designate special tax sites in the Celtic Freeport and other areas of Wales that the Treasury consider to be connected to Celtic Freeport.

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

Popular Articles

Enterprise investment scheme tax relief

Enterprise investment scheme tax reliefOverview of EIS tax reliefsThe enterprise investment scheme (EIS) offers significant tax reliefs to encourage individuals to invest money in qualifying shares issued by qualifying unquoted companies. The scheme is designed to encourage investment in small,

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

BPR ― trading and investment businesses

BPR ― trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart ― trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main

14 Jul 2020 15:36 | Produced by Tolley Read more Read more

Fuel-related payments / mileage payments

Fuel-related payments / mileage paymentsIntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and mileage payments. If an employer does not reimburse these amounts, then the employee will be

14 Jul 2020 11:46 | Produced by Tolley in association with Philip Rutherford Read more Read more