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Updated HMRC guidance on uncertain tax treatment

HMRC has updated its guidance on uncertain tax treatment.

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

Updated guidance on goods or services supplied to charities (VAT Notice 701/58)

HMRC has updated various sections in the VAT notice to include additional conventional advertising media, businesses to include in the meaning of ‘general public’ and range of digital advertising situations that qualify for standard and zero rate of VAT.

27 Sep 2022 00:00 | Published by a Tolley Value Added Tax expert

HMRC guidance: How to choose a tax agent

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

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

Mini-Budget: 23 September 2022—key tax highlights

The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

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

HMRC guidance: How to choose a tax agent

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

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

Agent Update: issue 100

HMRC has published Agent Update issue 100 (September 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

Updated guidance on how VAT affects charities (VAT Notice 701/1)

HMRC has updated VAT Notice 701/1 to add information in relation to the stage 2 test.

22 Sep 2022 00:00 | Published by a Tolley Value Added Tax expert

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

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

Updated HMRC guidance on plastic packaging tax

HMRC has updated its plastic packaging tax (PPT) return guidance to provide details on amending a previous tax return.

06 Sep 2022 00:00 | Published by a Tolley Value Added Tax expert

VAT refund scheme to reopen for new applications: Museums and Galleries

Museums and Galleries are being urged to apply for VAT refunds to support opening free of charge as part of plans to boost visitor numbers and give more people access to arts and culture.

06 Sep 2022 00:00 | Published by a Tolley Value Added Tax expert

HMRC Stakeholder Digest: 1 September 2022

HMRC’s Stakeholder Digest (1 September 2022) provides a round-up of recent news.

05 Sep 2022 00:00 | Published by a Tolley Personal 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

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

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

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

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Non-trading deficits on loan relationships

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Overseas property businesses for companies

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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

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