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CIOT response: Draft Finance Bill 2024 – dealing with promoters of tax avoidance

The CIOT has commented on the draft Finance Bill 2024 legislation which introduces a new strict liability criminal offence for a person who, without reasonable excuse, fails to comply with a stop notice issued by HMRC requiring them to stop promoting a tax avoidance scheme.

14 Sep 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC consults on delayed reporting of salary advances

HMRC has launched a consultation on proposals to allow employers to delay reporting advance payments of salary made to employees.

12 Sep 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC issues reminder of additional information requirement for R&D tax relief claims

HMRC is reminding companies that additional information forms (AIF) are required for all claims for research and development (R&D) tax relief.

12 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 11 September 2023

Details of updates to HMRC import, export and customs guidance for the period from 5 September 2023 to 11 September 2023.

11 Sep 2023 00:00 | Published by a

New Regulations set out retrospective public service pension schemes remedy

Two new sets of Regulations enable affected individuals to choose how the public service pensions remedy will apply to them.

11 Sep 2023 00:00 | Published by a

Weekly Roundup HMRC Manuals: 11 September 2023

11 September 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

11 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 11 September 2023

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.

11 Sep 2023 00:00 | Published by a

SI 2023/983 The Tonnage Tax (Training Requirement) (Amendment etc) Regulations 2023

These Regulations increase the amounts to be used in calculating payments in lieu of training (PILOT) payable where operators are not able to meet the minimum training obligation.

11 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

OECD Secretary-General Tax Report to G20 Leaders

The OECD Secretary-General’s Tax Report to G20 leaders has been published.

11 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC launches overlap profits request form

HMRC has launched its online form for requesting details of overlap profits for the purpose of basis period reform.

11 Sep 2023 00:00 | Published by a Tolley Personal Tax expert

Updated HMRC guidance on reporting cross-border arrangements

HMRC has updated its guidance on reportable cross-border arrangements under the Mandatory Disclosure Rules (MDR).

08 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

ATT responds to consultation on additional information to be included in returns

The ATT has submitted comments on the draft Finance Bill 2024 legislation which will enable HMRC to specify additional information to be reported in tax returns and via PAYE.

08 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Papua New Guinea and Romania move forward with Multilateral Instrument

Papua New Guinea has deposited its instrument of ratification for the BEPS Multilateral Convention (MLI) and Romania has completed its internal procedures for the entry into effect of the MLI.

08 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Tackling non-compliance in the umbrella company market

The CIOT has responded to the HMRC consultation on Tackling non-compliance in the umbrella company market.

06 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Autumn Statement 2023 date confirmed

HM Treasury has announced that Autumn Statement 2023 will take place on Wednesday 22 November 2023

05 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 4 September 2023

Details of updates to HMRC import, export and customs guidance for the period from 29 August 2023 to 4 September 2023.

04 Sep 2023 00:00 | Published by a

Tax news roundup: 4 September 2023

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.

04 Sep 2023 00:00 | Published by a

HMRC Stakeholder Digest - 31 August 2023

HMRC’s Stakeholder Digest (31 August 2023) provides a round-up of recent news and updates.

04 Sep 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 4 September 2023

4 September 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

04 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC standard for agents

HMRC has updated its standard for agents information about how HMRC treats assignments of income tax repayments by a taxpayer to their agent.

04 Sep 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Popular Articles

Foreign tax relief

Foreign tax reliefIncome and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more Read more