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Regulations and practice guidance on remote observation of court and tribunal hearings have taken effect

The Remote Observation and Recording (Courts and Tribunals) Regulations 2022, SI 2022/705, which were made under section 85A of the Courts Act 2003 (which was itself introduced by section 198 of the Police, Crime, Sentencing and Courts Act 2022), came into force on 28 June 2022. Also on 28 June 2022, the Lord Chief Justice and the Senior President of the Tribunals published Practice Guidance on Remote Observation of Hearings—New Powers in order to help judicial office holders understand and apply the law.

30 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 27 June 2022

27 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

27 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC increases late-payment interest rates

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 16 June 2022 to increase the bank base rate from 1% to 1.25%.

20 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

New HMRC tool for National Insurance Contributions (NIC) changes

HMRC has launched a new tool that can be used to estimate the impact of the recent NIC changes on employees. This tool is not suitable for the self-employed.

20 Jun 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 20 June 2022

20 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

20 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

Money Laundering regulations: consultation responses

HMRC has published responses to the consultation on draft legislation amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations,

16 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

Calculating Class 1 NICs in freeport tax sites

The ICAEW Tax Faculty has provided guidance to clarify how employers should apply the freeports upper secondary threshold for NICs.

16 Jun 2022 00:00 | Published by a Tolley Employment Tax expert

FTT Tax Chamber issues Practice Statement on witness summonses

The Tax Chamber President has published a Practice Statement in relation to the issue of witness summonses and orders to produce documents.

16 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent update: issue 97

HMRC has published Agent Update issue 97 (June 2022) providing a round-up of recent developments for tax agents and advisers.

16 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

Employer Bulletin: June 2022

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

15 Jun 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/643 The Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) Regulations 2022

These Regulations designate various areas within the Plymouth and South Devon freeport as freeport tax sites with effect from 4 July 2022.

13 Jun 2022 18:30 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 13 June 2022

13 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

13 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC comments on WFH expenses in PAYE codes

HMRC has commented on the removal of working from home (WFH) expenses from 2022/23 PAYE Codes where the employee no longer qualifies for the expense.

09 Jun 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes – 6 June 2022

6 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

06 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 139: May 2022

HMRC has published pension schemes newsletter 139, to update stakeholders on the latest news and updates regarding pension schemes.

31 May 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 30 May 2022

30 May 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

30 May 2022 00:00 | Published by a Tolley Corporation Tax expert

Advisory fuel rates from 1 June 2022

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2022.

26 May 2022 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC guidance on mini umbrella company fraud

HMRC has updated its guidance with information on what it is doing about mini umbrella fraud.

26 May 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 23 May 2022

23 May 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

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

SI 2022/555 The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022

These Regulations amend child benefit and tax credits legislation for various reasons, including to remove a number of temporary easements introduced during the coronavirus pandemic.

20 May 2022 00:00 | Published by a Tolley Employment Tax expert

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Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

14 Jul 2020 12:12 | 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

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

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