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Weekly roundup of HMRC manual changes: 20 September 2022

20 September 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

20 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Bulgaria ratifies BEPS Multilateral Instrument

Bulgaria has deposited its instrument of ratification for the BEPS Multilateral Instrument.

20 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response to the consultation on protecting customers claiming tax repayments

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

15 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Advocate General’s opinion on compatibility of UK intra-group transfer rules with EU law

Advocate General Rantos recommends that the Court of Justice of the European Union finds that imposition of an immediate tax charge on asset transfers outside the UK tax net is compatible with EU law.

13 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

OECD publishes new peer review assessments for making tax dispute resolution more effective

Under BEPS Action 14, jurisdictions committed to implement a minimum standard to improve the resolution of tax-related disputes between jurisdictions. Stage 2 peer review monitoring reports have been released for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam.

13 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 12 September 2022

12 September 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

12 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Germany: tax treaties

The consolidated text of the 2010 UK-Germany Double Taxation Convention as amended by the 2021 Protocol has been added to the HMRC Germany: tax treaties page.

09 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

2022 Brazil-UK joint declaration

HMRC has published a joint declaration that announces the first round of negotiations for a possible Double Taxation Agreement (DTA) between the UK and Brazil.

08 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

New HMRC tax agent and adviser guidance pages

HMRC has published several guidance pages relating to HMRC online services for agents.

08 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 5 September 2022

5 September 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

05 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Restriction on corporation tax relief for interest deductions—HMRC guidance update

HMRC has updated its guidance on Corporate Interest Restriction (CIR) for taxpayers to add information on what they can do if they have missed the deadline for appointing a reporting company and what information to be provided to HMRC from 1 October 2022 for submitting a return.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

UK and ITV appeal to Court of Justice in CFC case

The Court of Justice of the European Union decision that the finance company exemption in the UK CFC rules was unlawful State aid is being appealed.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response on taxation of Decentralised Finance involving the lending and staking of cryptoassets

The CIOT has responded to the HMRC call for evidence on the taxation of decentralised finance involving the lending and staking of cryptoassets.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 142: August 2022

HMRC has published pension schemes newsletter 142.

31 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

OECD publishes comments on the progress report under Amount A of Pillar One

The OECD has published the public comments received on the Progress Report on Amount A of Pillar One.

26 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Spotlight 60: Warning for agency workers and contractors employed by umbrella companies

HMRC has published Spotlight 60 highlighting certain tax avoidance arrangements used by some umbrella companies.

26 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Notices under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010

HMRC has published a notice which applies to all corporate interest restriction returns (and revised returns) filed with HMRC on or after 1 October 2022. This notice specifies what information must be included in a return and has the force of law.

26 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 22 August 2022

16 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

22 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 99

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

18 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response to the OECD consultation on the Progress Report on Amount A of Pillar One

CIOT response to the OECD consultation on the progress report on Amount A of Pillar One.

18 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Foreign tax relief

Foreign tax reliefIncome and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more Read more