Agent Update: issue 103

Published on: 22 December 2022

Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published Agent Update issue 103 (December 2022) 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

Owner-Managed Businesses

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

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Personal Tax

Payment of tax due under self assessment

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Employment Tax

Parking provision and expenses

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

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