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Pension schemes newsletter 146: January 2023

HMRC has published pension schemes newsletter 146.

31 Jan 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 30 January 2023

30 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

30 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 26 January 2023

HMRC’s Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

27 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Charities : Updated guidance on Gift Aid

HMRC has updated its guidance on gift aid to clarify when donations may incur an administration fee and when these fees are treated as charitable expenditure.

23 Jan 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 23 January 2023

23 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

23 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 104

HMRC has published Agent Update issue 104 (18 January 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

19 Jan 2023 00:00 | Published by a Tolley Employment Tax expert

Updated Spotlight 58: Disguised remuneration: tax avoidance using unfunded pension arrangements

HMRC has updated its spotlight on tax avoidance arrangements seeking to avoid corporation tax, income tax and national insurance contributions by using unfunded pension arrangements.

18 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 16 January 2023

16 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

16 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Consultation: R&D Tax Reliefs Review

A consultation has been launched seeking views on simplification of the UK’s R&D tax relief system. The consultation closes on 13 March 2023.

16 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance: Annual Tax on Enveloped Dwellings

HMRC has updated its guidance on Annual Tax on Enveloped Dwellings.

16 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

A1 certificates: pandemic related changes to work location

The ICAEW has shared an update from HMRC in relation to employees and the self-employed working across borders.

13 Jan 2023 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC guidance on standard for agents

HMRC has updated its guidance on standards for agents where they represent or give advice to taxpayers.

12 Jan 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Consultation outcome: Raising standards in tax advice

HMRC has published the outcome and summary of responses to the consultation on Raising standards in tax advice: protecting customers claiming tax repayments. This consultation ran from 22 June 2022 to 14 September 2022.

11 Jan 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Finance Act 2023 receives Royal Assent

Finance Act 2023

10 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

CIOT responses on recent Welsh Government consultations

The Chartered Institute of Taxation (CIOT) has responded to the Welsh Government consultations on a discretionary visitor levy for local authorities and reforming non-domestic rates in Wales.

10 Jan 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 9 January 2023

9 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

09 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill to receive Royal Assent on 10 January 2023

The Autumn 2022 Finance Bill has been scheduled to receive Royal Assent on Tuesday 10 January 2023.

06 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC yearly average and spot rates

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 December 2022.

06 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 103

HMRC has published Agent Update issue 103 (December 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers

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

OTS publishes report on hybrid and distance working

The Office of Tax Simplification (OTS) has published its report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.

21 Dec 2022 00:00 | Published by a Tolley Corporation Tax expert

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Subsistence expenses

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Income tax paid on behalf of employee

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Holding companies ― VAT status of activities

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