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SI 2023/841 The Double Taxation Relief and International Tax Enforcement (San Marino) Order 2023

The Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and San Marino which was signed on 17 May 2023.

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

Open consultation: Tax incentives for occupational health

HMRC and HM Treasury have launched a joint consultation on the role of tax incentives in boosting occupational health (OH) provision by employers.

21 Jul 2023 00:00 | Published by a Tolley Employment Tax expert

CIOT response: Charities tax compliance

The CIOT and ATT have responded to the HMRC consultation on Charities tax compliance. The consultation explored reasonable and proportionate changes on how to reform some tax relief rules that do not work as intended.

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

SI 2023/839 The Double Taxation Relief and International Tax Enforcement (Brazil) Order 2023

This Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and Brazil was signed on 29 November 2022. It also brings into effect a 2005 Agreement.

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

Pension schemes newsletter 152 — July 2023

HMRC has published pension schemes newsletter 152.

20 Jul 2023 00:00 | Published by a Tolley Employment Tax expert

SI 2023/823 The Social Security (Contributions) (Amendment No. 6) Regulations 2023

These Regulations provide a disregard from earnings, for NICs purposes, for compensation payments made under the public service pensions remedy.

20 Jul 2023 00:00 | Published by a Tolley Employment Tax expert

Agent Update: issue 110

HMRC has published Agent Update issue 110 (19 July 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

20 Jul 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/812 The National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023

This instrument makes consequential amendments in light of the F(No 2)A 2023 changes that provide for NIC relief in investment zones.

19 Jul 2023 00:00 | Published by a Tolley Employment Tax expert

Convention on Social Security Coordination between Iceland, Liechtenstein, Norway and the United Kingdom of Great Britain and Northern Ireland

This treaty was presented to Parliament in July 2023. The explanatory memorandum provides information on the Convention on Social Security Coordination between Iceland, the Principality of Liechtenstein, the Kingdom of Norway, and the United Kingdom of Great Britain and Northern Ireland.

19 Jul 2023 00:00 | Published by a Tolley Employment Tax expert

CIOT response: The Tax Administration Framework Review: information and data

The CIOT has responded to the HMRC consultation on The Tax Administration Framework Review: information and data.

19 Jul 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Treasury Minutes: July 2023 – Government response on managing tax compliance following the pandemic

In the Treasury minutes published on 17 July 2023, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022-23 on managing tax compliance following the COVID-19 pandemic.

18 Jul 2023 00:00 | Published by a Tolley Corporation Tax expert

Government publishes draft legislation for next Finance Bill

Hot on the heels of

18 Jul 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 17 July 2023

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

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

Downloadable paper CGT property return trial extended

The CIOT has published HMRC’s announcement that the downloadable paper CGT property return trial has been extended until the end of September 2023.

14 Jul 2023 00:00 | Published by a Tolley Personal Tax expert

SI 2023 /772 The Post Office Horizon Shortfall Scheme Top-Up Payments (Tax Exemptions) Regulations 2023 and SI 2023/773 The Social Security (Contributions) (Amendment No. 5) Regulations 2023

These Regulations exempt certain top-up payments made under the Post Office Limited’s Horizon Shortfall Scheme (HSS) from income tax, capital gains tax and Class 1 NICs.

11 Jul 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 10 July 2023

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

10 Jul 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance (No 2) Act 2023: Royal Assent expected on 11 July 2023

Finance (No 2) Act 2023

10 Jul 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - 7 July 2023

HMRC’s Stakeholder Digest (7 July 2023) provides a round-up of recent news and updates.

10 Jul 2023 00:00 | Published by a Tolley Personal Tax expert

SI 2023/752 The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023

These Regulations amend the Principal Regulations, SI 2016/237 Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016.

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

SI 2023/751 The Social Security (Contributions) (Amendment No. 4) Regulations 2023

These regulations extend the deadline for paying voluntary National Insurance Contributions (NICs) for tax years between 6 April 2006 and 5 April 2018 to 5 April 2025.

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

Popular Articles

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more Read more

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more Read more