Agent Update: issue 110

Published on: 20 July 2023

Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published Agent Update issue 110 (19 July 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

News

Guidance

Popular Articles

Personal Tax

Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

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Corporation Tax

Corporate interest restriction ― administrative aspects

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Employment Tax

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14 Jul 2020 11:09 | Produced by Tolley Read more

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