ณษศหำฐา๔

Tax News

OECD latest peer review results on preferential tax regimes under BEPS Action 5

Published on: 06 February 2025
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

The OECD has published the latest peer review results on preferential tax regimes under BEPS Action 5.

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

Popular Articles

Tax implications of administration and liquidation

Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into

14 Jul 2020 15:29 | Produced by Tolley Read more Read more

Exemption โ€• overview โ€• items exempt from VAT in the UK

Exemption โ€• overview โ€• items exempt from VAT in the UKVAT exemption: list of supplies exempt from UK VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.It is important to remember that not all supplies that come within a heading

14 Jul 2020 12:45 | Produced by Tolley Read more Read more

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more Read more