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Weekly roundup of HMRC manual changes: 31 January 2022

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

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

Finance Bill 2022: Report Stage set for 2 February

Finance Bill 2022 will be considered at Report Stage in the House of Commons on 2 February 2022. The government has proposed a number of amendments which are expected to be approved at this final stage for changes.

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

Weekly roundup of HMRC manual changes: 24 January 2022

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

24 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 92

HMRC has published Agent Update issue 92 (January 2022) providing a round-up of recent developments for tax agents and advisers.

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

HMRC Stakeholder Digest: 6 January 2022

The CIOT has published the latest HMRC Stakeholder Digest (6 January 2022) which provides a round-up of the latest news and updates.

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

Weekly roundup of HMRC manual changes: 10 January 2022

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

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

Potential date for Spring Statement 2022

The Chancellor of the Exchequer has commissioned the Office for Budget Responsibility to produce an economic and fiscal forecast for Wednesday 23 March 2022.

07 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: New Year 2022

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced between 23 December 2021 to 4 January 2022. Our commentary will be updated in due course to reflect these latest developments.

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

HMRC Trusts and Estates Newsletter: December 2021

HMRC has published the December 2021 edition of the HMRC Trusts and Estates Newsletter.

22 Dec 2021 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

HMRC late payment interest rates to be revised after Bank of England increases base rate

HMRC interest rates for late payments will be revised following the Bank of England interest rate rise to 0.25% from 0.1%.

20 Dec 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 20 December 2021

20 Decemebr 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

20 Dec 2021 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC toolkits (2021)

HMRC has updated its capital gains tax for land and buildings, capital gains tax for shares, income tax losses, capital gains tax for trusts and estates supplementary, trusts and estates, National Insurance contributions and statutory payments, Chargeable gains for companies', Expenses and benefits from employment toolkits for 2020/21 and Property rental toolkit.

16 Dec 2021 00:00 | Published by a Tolley Employment Tax expert

Agent Update: issue 91

HMRC has published Agent Update issue 91 (December 2021) providing a round-up of recent developments for tax agents and advisers.

16 Dec 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 13 December 2021

13 Decemebr 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

14 Dec 2021 00:00 | Published by a Tolley Corporation Tax expert

Scottish Budget 2022-23 - tax implications

The Scottish government delivered its 2022-23 budget on 9 December 2021

09 Dec 2021 00:00 | Published by a Tolley Corporation Tax expert

HMRC guidance: Work out Inheritance Tax due on gifts

HMRC has published new guidance detailing which gifts count towards the value of an estate, how they are valued and how much Inheritance Tax may be due.

06 Dec 2021 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Tax Administration and Maintenance Day: 30 November 2021

Over 30 documents were published on the inaugural ‘Tax Administration and Maintenance day’ signifying the start of a period of consultation and evaluation. Our summary document details the key announcements.

30 Nov 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 22 November 2021

22 November 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

22 Nov 2021 00:00 | Published by a Tolley Corporation Tax expert

Tax Administration and Maintenance Day will be on 30 November 2021

The Treasury has announced that Tax Administration and Maintenance Day will be on 30 November 2021.

18 Nov 2021 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Treasury Committee Inquiry into the Autumn Budget and Spending Review 2021

The Chartered Institute of Taxation (CIOT) has responded to the Treasury Committee’s inquiry into the Autumn Budget and Spending Review 2021.

17 Nov 2021 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more Read more

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more Read more