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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

Pension schemes newsletter 142: August 2022

HMRC has published pension schemes newsletter 142.

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

Weekly roundup of HMRC manual changes: 30 August 2022

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

30 Aug 2022 00:00 | Published by a Tolley Personal 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

HMRC Stakeholder Digest: 17 August 2022

HMRC’s Stakeholder Digest (17 August 2022) provides a round-up of recent news including various reminders for 2021–22.

19 Aug 2022 00:00 | Published by a Tolley Personal 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

ICAEW’s comments on HMRC’s electric cars guidance

ICAEW’s tax faculty has highlighted that HMRC’s guidance and tools for the tax treatment of the reimbursement of electricity costs for charging company-provided wholly electric cars conflicts with the law.

11 Aug 2022 00:00 | Published by a Tolley Employment 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

HMRC Stakeholder Digest: 4 August 2022

HMRC’s Stakeholder Digest (4 August 2022) provides a round-up of recent news including Legislation Day and HMRC’s annual report and accounts for 2021–22.

08 Aug 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 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

Weekly roundup of HMRC manual changes: 1 August 2022

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

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

HMRC publishes revised agent toolkit on capital allowances for plant and machinery

HMRC has published an updated version of its agent toolkit for capital allowances for plant and machinery for 2021–22.

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

Popular Articles

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

14 Jul 2020 12:17 | 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

VAT registration ― artificial separation of business activities (disaggregation)

VAT registration ― artificial separation of business activities (disaggregation)This guidance note should be read in conjunction with the VAT registration ― compulsory guidance note and is relevant to persons established or resident in the UK. Persons that are not established or resident in the UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more