³ÉÈËÓ°Òô

Tax News

Ministry of Justice publishes government response to IRAL consultation

Published on: 07 April 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

The Ministry of Justice has published the government’s response to the Independent Review of Administrative Law (IRAL). Fourteen government departments responded to the review and focused responses on the following topics — codification, justiciability, grounds for review, remedies, impact on decision making, costs proportionality, immigration and asylum, the judgment in Cart (.

Jurisdiction(s): England and Wales

Popular Articles

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more Read more

Inter-spouse transfer

Inter-spouse transferIntroductionWhen a chargeable asset is transferred between two spouses or civil partners, there is a disposal by the transferor spouse / civil partner and an acquisition by the transferee spouse / civil partner for capital gains tax purposes. For simplicity, spouses and civil

14 Jul 2020 12:01 | Produced by Tolley Read more Read more

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