½Û×ÓÊÓÆµ

Tax News

Updated HMRC guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland

Published on: 12 December 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland.

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

Popular Articles

Double tax relief

Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on

14 Jul 2020 11:31 | Produced by Tolley Read more Read more

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more Read more