Specialist Tax Regulatory Materials
The Norwegian government has published the synthesized text of the OECD base erosion and profit-shifting multilateral instrument (MLI) and the 2013 Norway-UK income and capital gains tax treaty.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
Premiums on the grant or surrender of a leasePremiums on the grant of a lease 鈥� outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.
Research and development (R&D) relief 鈥� overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon鈥檚 Taxes D1.401.For a factsheet which
Withholding taxIntroductionUK tax must be withheld on UK payments including:鈥nterest鈥oyalties鈥ental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were
