UUĀćĮÄÖ±²„

Tax News

SI 2025/383 Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025

Published on: 26 March 2025
Published by a

Specialist Tax Statutory Instruments

Article summary

TheseĀ RegulationsĀ are made to amendĀ theĀ ReliefĀ forĀ CreativeĀ IndustriesĀ (AdditionalĀ InformationĀ RequirementsĀ andĀ MiscellaneousĀ Amendments)Ā RegulationsĀ 2024, SI 2024/320 to correct a small number of errors present, includingĀ theĀ previous omission of data items relating to production status and touring schedules, and clarify some parts ofĀ theĀ text relating toĀ theĀ definition of a tax adviser andĀ theĀ provision ofĀ informationĀ in Table 2.

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

Popular Articles

BPR ā€• trading and investment businesses

BPR ā€• trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart ā€• trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main

14 Jul 2020 15:36 | Produced by Tolley Read more Read more

Self assessment ā€• estimates and provisional figures

Self assessment ā€• estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

14 Jul 2020 13:37 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more