Owner-Managed Businesses News - Page 30 | Tolley

Tolley works hard to bring you the most up-to-date tax news straight to your inbox. In a dynamic industry it’s important to know when things change. With Tolley’s Tax News you can always be informed giving your clients the most comprehensive information available.

Latest Owner-Managed Businesses News

Filter icon Filter by tax area

HMRC updates certificate of residence guidance

HMRC has published updated guidance on how to apply for a certificate of residence to claim tax relief abroad. In particular, the guidance for companies applying for a certificate of residence was updated on 16 November 2022.

15 Nov 2022 18:30 | Published by a Tolley Owner-Managed Businesses expert

SI 2022/1183 The Money Laundering and Terrorist Financing (High-Risk Countries) (Amendment) (No. 3) Regulations 2022

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

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

Updated HMRC guidance on Alternative Dispute Resolution

HMRC has updated its guidance on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.

14 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 10 November 2022

HMRC鈥檚 Stakeholder Digest (10 November 2022) provides a round-up of recent news and updates.

14 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 14 November 2022

14uk November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

14 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

SI 2022/1157 The Financial Services (Gibraltar) (Amendment) (EU Exit) Regulations 2022

These Regulations extend by 12 months the transitional arrangements under

10 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

SI 2022/1147 The Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2022

This Order will update the definition of 鈥榯ransfer pricing guidelines鈥� to refer to the 2022 OECD's Transfer Pricing Guidelines. This Order comes into force on 1 January 2023.

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

Energy bill support schemes Regulations published

The Department for Business, Energy and Industrial Strategy has issued regulations to implement the energy bill relief schemes in Great Britain and Northern Ireland.

07 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Review of hybrid and distance working

The CIOT has responded to the Office of Tax Simplification (OTS) call for evidence on Review of hybrid and distance working.

07 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 7 November 2022

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

07 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 144: October 2022

HMRC has published pension schemes newsletter 144.

03 Nov 2022 00:00 | Published by a Tolley Employment Tax expert

OTS to review tax implications of residential property income

The OTS has published a report on the income tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.

02 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Viewing online forms in full before completion

HMRC has launched a new service allowing HMRC online gForms to be viewed in full before completion.

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

Weekly roundup of HMRC manual changes: 31 October 2022

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

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

HMRC Stakeholder Digest: 27 October 2022

HMRC鈥檚 Stakeholder Digest (27 October 2022) provides a round-up of recent news.

28 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

HMRC campaign on offshore corporates owning UK property

HMRC has informed the CIOT that it is launching a new campaign in November 2022 to tackle non-compliance linked to offshore corporates owning UK property.

28 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on advance assurance applications for venture capital schemes

HMRC has updated its guidance with information on how to apply for advance assurance for all venture capital schemes except Social Investment Tax Relief using the new online form.

27 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Chancellor pushes back the fiscal statement to 17 November 2022

The Chancellor has announced that the economic statement which was due on 31 October 2022 will now take place on 17 November 2022.

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

Prime Minister Sunak takes office

Rishi Sunak has taken office as the UK鈥檚 next Prime Minister following Liz Truss鈥檚 resignation.

25 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 17 October 2022

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

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

Popular Articles

Allowable expenses for property businesses

Allowable expenses for property businessesGeneral itemsMany of the principles applying to allowable expenses for property businesses are similar to those that apply for trading and the rules for individuals in a property business are generally the same as for companies with some exceptions which are

14 Jul 2020 13:26 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of 鈥榪ualifying charitable donations鈥�

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

Withholding tax

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

14 Jul 2020 14:01 | Produced by Tolley Read more Read more