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Revenue and Customs Brief 6 (2023): VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd

This brief provides an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 May 2020.

09 Jun 2023 00:00 | Published by a Tolley Value Added Tax expert

Uzbekistan joins the Inclusive Framework on BEPS and the two-pillar plan

Uzbekistan has become the 143rd country to join the OECD’s inclusive framework on BEPS.

09 Jun 2023 00:00 | Published by a Tolley Corporation Tax expert

CIOT and ATT response: Simplifying and modernising HMRC’s income tax services through the tax administration framework

The CIOT and ATT have responded to the HMRC consultation: ‘Simplifying and modernising HMRC’s income tax services through the tax administration framework’.

08 Jun 2023 00:00 | Published by a Tolley Employment Tax expert

CIOT response: Expanding the cash basis for the self-employed

The CIOT has responded to the HMRC consultation on Expanding the cash basis for the self-employed.

07 Jun 2023 00:00 | Published by a Tolley Employment Tax expert

Technical consultation: Tackling non-compliance in the umbrella company market

HMRC has launched a technical consultation seeking views on policy options to regulate umbrella companies and to tackle non-compliance in the umbrella company market.

07 Jun 2023 00:00 | Published by a Tolley Corporation Tax expert

Employment Related Securities Bulletin 52

HMRC has published Employment Related Securities (ERS) Bulletin 52.

06 Jun 2023 00:00 | Published by a Tolley Employment Tax expert

Charities newsletter 1: June 2023

HMRC has published Charities Newsletter 1 which is a new publication to keep the charities sector informed about relevant updates.

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

HMRC calls for evidence on Non-discretionary tax advantaged share schemes

HMRC has launched a consultation to seek views and gather evidence on the current usage of the Save As You Earn (SAYE) and Share Incentive Plan (SIP) employee share schemes and whether they are effective in achieving their stated policy objectives. The deadline for response is 5 pm on 25 August 2023.

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

Spotlight 62: Dividend diversion scheme used to fund education fees

HMRC has published Spotlight 62 on tax avoidance schemes used by owner managed companies to fund education fees.

05 Jun 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 5 June 2023

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

05 Jun 2023 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Tax news roundup: 5 June 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.

05 Jun 2023 00:00 | Published by a

CIOT response: VAT energy saving materials relief

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation: 'VAT energy saving materials relief - improving energy efficiency and reducing carbon emissions'.

05 Jun 2023 00:00 | Published by a Tolley Value Added Tax expert

Tax transparency rules for crypto-asset transactions (DAC8)

The European Parliament has published a briefing on Tax transparency rules for cryptoasset transactions (DAC8).

01 Jun 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Pension schemes newsletter 150 - May 2023

HMRC has published pension schemes newsletter 150.

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

Tax news roundup: 30 May 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.

30 May 2023 00:00 | Published by a

Employment Related Securities Bulletin 51

HMRC has published Employment Related Securities (ERS) Bulletin 51.

30 May 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC Stakeholder Digest: 25 May 2023

HMRC’s Stakeholder Digest (25 May 2023) provides a round-up of recent news and updates.

30 May 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 30 May 2023

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

30 May 2023 00:00 | Published by a

Weekly roundup of HMRC import, export and customs guidance: 30 May 2023

Details of updates to HMRC import, export and customs guidance for the period from 22 May 2023 to 30 May 2023.

30 May 2023 00:00 | Published by a

HMRC publishes new guidance on the Economic Crime Levy

HMRC has published two new guidance pages on the economic crime levy (ECL) - the annual charge on entities who are supervised under the Money Laundering Regulations and whose UK revenue exceeds £10·2 million per year.

26 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Loans provided to employees

Loans provided to employeesEmployers sometimes provide their employees with loans, sometimes charging interest and often not, either as part of the reward package or to help the individual meet significant expenditure. For example, it is common to provide loans for the purchase of annual travel

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Gifts out of surplus income

Gifts out of surplus incomeA valuable exemption from inheritance tax (IHT) applies to gifts out of surplus income. This exemption applies only to lifetime gifts and is therefore a key part of lifetime planning. The exemption applies to both outright gifts and gifts into trust. Gifts which meet the

14 Jul 2020 11:48 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Temporary differences

Temporary differencesCalculation of temporary differencesThe temporary difference arising in respect of an asset or liability is calculated by comparing the carrying value of that asset or liability with its tax base.IAS 12 uses the concept of taxable or deductible temporary differences. Whether a

14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more