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CIOT response to the consultation on protecting customers claiming tax repayments

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

15 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 12 September 2022

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

12 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

New HMRC tax agent and adviser guidance pages

HMRC has published several guidance pages relating to HMRC online services for agents.

08 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 5 September 2022

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

05 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

UK and ITV appeal to Court of Justice in CFC case

The Court of Justice of the European Union decision that the finance company exemption in the UK CFC rules was unlawful State aid is being appealed.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response on taxation of Decentralised Finance involving the lending and staking of cryptoassets

The CIOT has responded to the HMRC call for evidence on the taxation of decentralised finance involving the lending and staking of cryptoassets.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on making tax digital for income tax

HMRC has updated its Making Tax Digital (MTD) for income tax guidance pages to add information for taxpayers in relation to meeting the MTD for Income Tax requirements by 6 April 2024.

26 Aug 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 22 August 2022

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

22 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 99

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

18 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 16 August 2022

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

15 Aug 2022 18:30 | Published by a Tolley Corporation Tax expert

Employer Bulletin: August 2022

HMRC’s latest Employer Bulletin highlights the improved digital Form

10 Aug 2022 00:00 | Published by a Tolley Employment Tax expert

CC/FS72: Corresponding with HMRC by email

HMRC has published new factsheet CC/FS72 on corresponding with HMRC by email.

10 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 8 August 2022

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

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Research and development (R&D) tax relief

HMRC has updated its guidance on claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Treasury Minutes: August 2022 - Government response on HMRC's lessons from IR35 reforms

In the Treasury minutes published on 5 August 2022, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022–2023 on HMRC’s lessons from implementing IR35 reforms.

08 Aug 2022 00:00 | Published by a Tolley Employment 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 5 August 2022 to increase the bank base rate from 1.25% to 1.75%.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC publishes Q&As on common errors in the calculation of CJRS grants

New guidance sets out HMRC’s response in relation to common errors in the calculation of Coronavirus Job Retention Scheme (CJRS) grants for eligible employees.

05 Aug 2022 00:00 | Published by a Tolley Employment Tax expert

OTS to review tax implications of hybrid and distance working

The OTS has published a scoping note setting out the themes for its planned call for evidence on the emerging trends and tax implications of hybrid and distance working.

04 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

FTT publishes updated guidance on oral evidence from abroad

The Tax Chamber President has released updated guidance on the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone from abroad.

03 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Call for evidence on Scottish Government block grant adjustments for tax and welfare devolution

A call for evidence has been published on Scottish Government block grant adjustments for tax and welfare devolution. The consultation closes on 19 September 2022.

01 Aug 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Popular Articles

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more Read more

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 in association with Anne Fairpo Read more Read more

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more Read more