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HMRC internal manual Alternative Dispute Resolution Guidance

HMRC has published a new manual on Alternative Dispute Resolution.

03 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance: Capital Gains Tax on UK property

HMRC has updated its guidance on how to ask for authorisation, manage a client's account and how to send returns as an agent.

02 Feb 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

CIOT budget representations 2023

The CIOT has made budget representations on ‘CGT – relief for gifts of business assets’ and ‘Company purchase of own shares – multiple completion contracts’.

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

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

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

SI 2023/36 The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2023

The Order increases the blind person’s allowance and married couple’s allowance for the 2023-24 tax year.

17 Jan 2023 00:00 | Published by a Tolley Personal 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

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

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

Basis period reform: provisional figure easements and overlap relief

HMRC has provided updates to the CIOT and ATT regarding basis period reform. The updates cover easements for provisional figures, provision of overlap relief figures and HMRC’s communications strategy.

05 Jan 2023 00:00 | Published by a Tolley Personal Tax expert

HMRC Stakeholder Digest: 21 December 2022

HMRC’s Stakeholder Digest (21 December 2022) provides a round-up of recent news and updates.

04 Jan 2023 00:00 | Published by a Tolley Personal Tax expert

Spotlight 61: Disguised remuneration: trusts used to reduce profits and disguise income

HMRC has published Spotlight 61 about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.

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

Popular Articles

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more Read more

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more Read more