½Û×ÓÊÓƵ

Home/ Corporation Tax / SI 2021/1029 The Corporate Insolvency and Governance Act 2020 (Coronavirus) (Amendment of Schedule 10) Regulations 2021
Tax News

SI 2021/1029 The Corporate Insolvency and Governance Act 2020 (Coronavirus) (Amendment of Schedule 10) Regulations 2021

Published on: 13 September 2021
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations substitute a new Schedule 10 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020) to introduce new tapering measures restricting the use of winding up petitions with effect from 1 October 2021. This instrument implements these measures to 31 March 2022. These Regulations come into force on 29 September 2021.

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

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Owner-Managed Businesses

Allowable expenses for property businesses

Allowable expenses for property businessesGeneral itemsMany of the principles applying to allowable expenses for property businesses are similar to those that apply for trading and the rules for individuals in a property business are generally the same as for companies with some exceptions which are

14 Jul 2020 13:26 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more
tag-icon Tax Returns
Trusts and Inheritance Tax

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more Read more
Corporation Tax

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