Specialist Tax Regulatory Materials
HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
Exemption 鈥� burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:鈥he disposal of the remains of the dead鈥aking arrangements
Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the
Parking provision and expensesCar parking facilities at or near to the employee鈥檚 workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting
