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Guidance on giving evidence from abroad in UK court or tribunal cases updated

The Foreign, Commonwealth & Development Office (FCDO) has updated its guidance on giving evidence by video link from abroad in a UK court or tribunal case.

21 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on using Making Tax Digital for Income Tax

HMRC has updated its guidance on creating digital records for MTD for income tax.

19 Aug 2024 00:00 | Published by a Tolley Personal Tax expert

Weekly Roundup HMRC Manuals: 19 August 2024

19 August 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

19 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on paying a tax bill

HMRC has updated its guidance on ‘What will happen if you don’t pay your tax bill’.

16 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Tribunal Procedure Committee consultation on changes to procedure rules for the First-tier Tribunal (Tax Chamber)

The Tribunal Procedure Committee seeks views on potential amendments relating to the issue of full decisions.

13 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 12 August 2024

12 August 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

12 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Ecuador and United Kingdom Sign Tax Treaty

Ecuador and the United Kingdom have signed an income tax treaty on 6 August 2024, in Quito, Ecuador.

08 Aug 2024 00:00 | Published by a Tolley Personal Tax expert

Pensions schemes newsletter 161 — August 2024

HMRC has published Pensions schemes newsletter 161 for August 2024.

07 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC cuts late-payment and repayment interest rates

HMRC is reducing the late-payment interest rate to 7.5% and the repayment rate to 4% from 20 August 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 12 August.

06 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 5 August 2024

5 August 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

05 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Making Tax Digital for Income Tax

HMRC has updated its MTD for income tax guidance to confirm how it will assess qualifying income for a tax year and qualifying income from jointly owned property.

01 Aug 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Changes to the taxation of non-UK domiciled individuals: Summer engagement

HMRC has published a document outlining their ongoing engagement plans regarding the changes to the taxation of non-UK domiciled individuals.

31 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

National Minimum Wage and National Living Wage: updated Low Pay Commission remit 2024

The Government has published a new policy paper on its remit to the Low Pay Commission (LPC) outlining areas to consider when recommending the National Minimum Wage and National Living Wage.

31 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

New HMRC form CA8454

HMRC has replaced and updated the existing form

31 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

Draft Finance Bill legislation published

HMRC has published draft Finance Bill legislation on furnished holiday lettings, Pillar 2 and VAT for private schools.

30 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

The Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) and Social Security amendment Regulations 2024

Two sets of regulations have been issued to exempt certain compensation payments made to postmasters affected by the Horizon scandal from income tax, capital gains tax, corporation tax and Class 1 NICs, and to provide relief from inheritance tax.

29 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 29 July 2024

29 July 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

29 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Making Tax Digital for Income Tax

HMRC has updated its guidance on using the online service for agents to sign up a client voluntarily for Making Tax Digital for Income Tax.

29 Jul 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Autumn Budget date announced

The Autumn Budget will be on 30 October 2024. The Government has also published some tax documents.

29 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

Simple assessment guide for pensioners

HMRC has produced information for use by stakeholders to communicate with pensioners about simple assessments.

26 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

Popular Articles

Carried-forward losses restriction

Carried-forward losses restrictionOverview of the carried-forward loss restrictionAn important restriction in the use of losses carried forward was introduced by Finance (No 2) Act 2017. Subject to a de minimis of £5m (known as the deductions allowance), most carried-forward losses are restricted to

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

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

14 Jul 2020 11:36 | Produced by Tolley Read more Read more