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HMRC Stakeholder Digest: 29 August 2024

HMRC has published its latest Stakeholder Digest (29 August 2024).

02 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 2 September 2024

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

02 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC Privacy Notice

HMRC has updated its Privacy Notice on the examination of business records, Artificial Intelligence (AI) and automated decision-making.

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

CIOT reports on HMRC’s position on remittances upon divorce

CIOT has published HMRC’s Position on Remittances Upon Divorce

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

Updated HMRC guidance on Off-payroll working for clients

HMRC has updated its guidance on Off-payroll working for clients around when the simplified test should be used.

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

HMRC Trusts and Estates Newsletter: August 2024

HMRC has published its Trusts and Estates Newsletter for August 2024

30 Aug 2024 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

HMRC guidance on refunds of SDLT higher rates

HMRC has published guidance on applying for refunds of higher rates of Stamp Duty Land Tax (SDLT).

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

New HMRC postal forms to register as a subcontractor

HMRC has published two new postal forms which can be used to register a limited company or a partnership as a subcontractor with payment under deduction.

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

HMRC Capital Taxes Liaison Group Meeting Minutes

The minutes of HMRC’s Capital Taxes Liaison Group of 9 April have now been published (following a delay due to the General Election).

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

Weekly Roundup HMRC Manuals: 27 August 2024

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

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

New HMRC CIS301 postal form to register as a sole trader subcontractor

HMRC has published a new CIS301 postal form to register as a sole trader subcontractor with payment under deduction.

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

Weekly roundup of HMRC import, export and customs guidance: 27 August 2024

Details of updates to HMRC import, export and customs guidance for the period from 19 August 2024 to 27 August 2024.

27 Aug 2024 00:00 | Published by a

CIOT response: Abolition of furnished holiday lettings regime – draft legislation for consultation

The CIOT has published its response to the consultation on the draft legislation to abolish the furnished holiday lettings (FHL) tax regime.

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

Tax news roundup: 27 August 2024

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

27 Aug 2024 00:00 | Published by a

EU approves extension of EIS and VCT

The European Commission has approved the Government’s extension of the Enterprise Investment Scheme (EIS) and the Venture Capital Trust scheme (VCT) until 2035.

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

Company cars: advisory fuel rates from 1 September 2024

HMRC has published revised advisory fuel rates for company cars which apply from 1 September 2024.

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

Agent Dedicated Line — Self Assessment or PAYE for individuals

HMRC has published guidance detailing how agents and tax advisers can contact them.

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

Agent Update: Issue 122

HMRC has published Agent Update issue 122 (21 August 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

Gibraltar-UK social security agreement enters into force

The Gibraltar-UK social security agreement entered into force on 1 June 2024.

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

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

Popular Articles

Double tax relief

Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on

14 Jul 2020 11:31 | Produced by Tolley Read more Read more

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates 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