Tolley Tax Commentary

The process for the calculation of PAYE income tax is specified in s 3 of the Income Tax (Withholding Tax)...

The national bargaining agreement (which is normally abbreviated in Italy to CCNL) is a work contract stipulated at...

A disposal of agricultural property by way of gift or sale at undervalue is eligible for holdover relief for business ...

A key feature of the payroll-related submissions within Uganda is that they are fairly rudimentary in nature with...

All employers are required to provide, by 15 August following the fiscal year in which PAYE was withheld, a SOE to...

As set out in C2.109, where a person disposes of an asset to a connected person, the transaction is otherwise than...

The head of a diplomatic mission is exempt from UK tax on their official earnings, on income and gains from...

On a disposal, the person disposing of the asset may deduct the incidental costs of acquiring the asset which is the....

There are number of potential tax implications that could arise through engaging the services of an EOR. These...

The 'tie-breaker' rule applies to a company which would otherwise be treated as resident in the UK under the...

VAT registration threshold – local establishment...

The International Organisations Act 1968 (as amended by the International Organisations Act 1981 and...

Reverse charge VAT (where the customer charges itself VAT on imported services) in Kenya is currently applicable ...

The provisions in this article apply only to companies where an election has not been made for exemption for the....

For CGT purposes, on a person's death, the assets of which he was competent to dispose will be deemed to be...

The amount of the actual consideration received for the disposal of an asset by a taxpayer could be either fully or...

VAT registration threshold – local establishment USD 25,000, or its ZWL equivalent with effect from 1 January 2024, and its ZWG...

The CGT treatment when an interest in settled property terminates depends on whether the termination takes...

The NSF is governed by the National Savings Funds Act 1995. The object of the fund is to provide for the payment of...

Updated by Numan Razaq Khan, FCA PKF F.R.A.N.T.S Chartered Accountants...