ÀÏ˾»úÎçÒ¹¸£Àû

Tax News

Spring Statement on Wednesday 23 March 2022

Published on: 18 March 2022
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

The Chancellor, Rishi Sunak, will be delivering the Spring Statement on Wednesday 23 March 2022. The Lexis PSL Tax team will, as usual, be publishing analysis of any significant announcements in relation to business tax. This will be available on our site and in alerts by the following day.

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

Popular Articles

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Malcolm Greenbaum 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

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more Read more