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VAT
The longer time limit for notifying an option to tax land and buildings has been extended to decisions made between 15 February 2020 and 31 March 2021. It previously applied to 31 October.
Employment incentives
HMRC’s latest Employment Related Securities Bulletin confirms that the enterprise management incentive scheme will continue after the end of the Brexit transition period. Other articles cover the save-as-you-earn (SAYE) extended holiday and continued impact of coronavirus on employee share schemes.
Bank levy
The Bank Levy (Loss Absorbing Instruments) Regulations SI 2020/1188 provide for the circumstances in which loss absorbing instruments issued by overseas subsidiaries of UK resident entities can be deducted from equity and liabilities otherwise chargeable to the bank levy.
Capital gains tax
HMRC has published draft UK Property Rich Collective Investment Vehicles (Amendment of the TCGA 1992) Regulations 2021 and explanatory notes amending TCGA...
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