½Û×ÓÊÓÆµ

Tax News

SI 2024/266 The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024

Published on: 05 March 2024
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations amend secondary legislation in consequence of the Carer's Leave Act 2023, which makes provision for entitlement to carer’s leave.

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

Popular Articles

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

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

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

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

Exemption ― insurance ― overview

Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

Read more Read more