½Û×ÓÊÓÆµ

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

Self-Employment Income Support Scheme fifth grant

The online claims service for the fifth SEISS grant covering May 2021 to September 2021 will be available from late July 2021.

02 Jun 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

New OECD report highlights crucial role of tax transparency in helping African governments

The OECD has published a new report highlighting the crucial role of tax transparency and the exchange of information (EOI) in helping African governments to stem illicit financial flows and increase domestic resource mobilisation.

01 Jun 2021 00:00 | Published by a Tolley Corporation Tax expert

Australia: tax treaties

HMRC has published the Australia-UK memorandum of understanding (MOU) on arbitration under Part VI of the Multilateral Instrument.

01 Jun 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 31 May 2021

31 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

31 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Company cars: advisory fuel rates from 1 June 2021

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2021.

26 May 2021 00:00 | Published by a Tolley Employment Tax expert

OECD releases further tax dispute resolution peer review reports

The OECD has published the stage 2 peer review monitoring reports for Estonia, Greece, Hungary, Iceland, Romania, the Slovak Republic, Slovenia and Turkey under the BEPS Action 14 minimum standard for the resolution of tax-related disputes.

25 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 24 May 2021

24 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

24 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Upper Tribunal, Tax And Chancery Chamber Practice Note

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

20 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Interpretation and implementation of the MLI

OECD has published an opinion on interpretation and implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) approved by the conference of the Parties to the MLI.

20 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill 2021: Government proposes Report Stage amendments

The UK Government has published a further batch of amendments to the Finance Bill, which are to be considered at Report Stage on 24 May 2021.

18 May 2021 00:00 | Published by a Tolley Corporation Tax expert

HMRC Consultation: Draft regulations for the DOTAS, DASVOIT and POTAS regimes

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

18 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 17 May 2021

17 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

17 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more Read more

Exemption ― burial and cremation

Exemption ― burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:•the disposal of the remains of the dead•making arrangements

14 Jul 2020 11:38 | Produced by Tolley Read more Read more

Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more Read more