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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

CIOT response: Pillar One - Amount B

The CIOT has responded to the public consultation on “Pillar One - Amount B” published on 17 July 2023 by the OECD relating to the simplification of transfer pricing rules.

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

CIOT response: Non-Discretionary Tax-Advantaged Share Schemes

The CIOT has responded to the HMT consultation on the Non-Discretionary Tax-Advantaged Share Schemes.

31 Aug 2023 00:00 | Published by a Tolley Employment Tax expert

Consultation: The Insurance Companies (“The Long-term Business Fixed Capital”) Regulations 2023

HMRC has launched a technical consultation seeking views on draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.

30 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 29 August 2023

Details of updates to HMRC import, export and customs guidance for the period from 21 August 2023 to 29 August 2023.

29 Aug 2023 00:00 | Published by a

Weekly Roundup HMRC Manuals: 29 August 2023

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

29 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 29 August 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.

28 Aug 2023 00:00 | Published by a

Company cars: advisory fuel rates from 1 September 2023

HMRC has published revised advisory fuel rates for company cars which apply from 1 September 2023.

25 Aug 2023 00:00 | Published by a Tolley Employment Tax expert

Tunisia ratifies BEPS Multilateral Instrument

Tunisia has deposited its instrument of ratification for the BEPS Multilateral Convention.

24 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Basis Period Reform: delay of online process for overlap relief

The CIOT have shared an update from HMRC that the online ‘g-form’ process for requesting overlap details will be available from 11 September 2023 (previously due to be launched on 29 August 2023).

24 Aug 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

VAT Notice 701/36: Insurance

HMRC has published an updated definition of insurance in Notice 701/36, para 2.2.

23 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

Weekly roundup of HMRC import, export and customs guidance: 21 August 2023

Details of updates to HMRC import, export and customs guidance for the period from 14 August 2023 to 21 August 2023.

21 Aug 2023 00:00 | Published by a

Tax news roundup: 21 August 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.

21 Aug 2023 00:00 | Published by a

Weekly Roundup HMRC Manuals: 21 August 2023

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

21 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Russia: tax treaties

Russia has suspended substantially all material provisions of many of its Double Taxation Agreements

21 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/912 The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

This instrument makes retrospective provision, which is necessary in order to ensure that the public service pension schemes remedy set out in PSPJOA 2022 works effectively and that members of public service pension schemes do not pay too much or too little tax as a result of the remedy.

18 Aug 2023 00:00 | Published by a Tolley Personal Tax expert

Employer Bulletin: August 2023

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

17 Aug 2023 00:00 | Published by a Tolley Employment Tax expert

Agent Update: issue 111

HMRC has published Agent Update issue 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

17 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

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Allowable expenses for property businesses

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14 Jul 2020 13:26 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group 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

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more Read more