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Tax Administration and Maintenance Day: 18 April 2024

At Tax Administration and Maintenance Day on 18 April 2024, the UK government launched consultations on the impact of the Uber VAT decisions and a new administrative requirement for employers in freeport and investment zone tax sites, committed to publishing further detail on options to tackle umbrella company non-compliance, and set out its intention to consult on VAT relief for low-value goods donated to charity.

18 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC Guidance: Ordinary commuting and private travel (490: Chapter 3)

HMRC has updated guidance to explain the rules around claiming tax relief for flexible and hybrid workers.

18 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Revenue and Customs Brief 5 (2024): Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies

HMRC has published Revenue and Customs Brief 5 (2024) clarifying its technical position on the inclusion of business to business (B2B) wholesale supplies within the Tour Operators’ Margin Scheme (TOMS).

18 Apr 2024 00:00 | Published by a Tolley Value Added Tax expert

Agent update: issue 119

HMRC has published agent update: issue 119 (17 April 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

18 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

VAT road fuel scale charges from 1 May 2024 to 30 April 2025

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2024.

17 Apr 2024 00:00 | Published by a Tolley Value Added Tax expert

Consultation on Welsh land transaction tax reliefs

The Welsh Government has launched a consultation on proposed changes to land transaction tax relief (LTT) reliefs in Wales. These include proposals to abolish land transaction tax multiple dwellings relief (MDR).

16 Apr 2024 00:00 | Published by a Tolley Personal Tax expert

Isle of Man Tax treaties - MOU published

HMRC has published a memorandum of understanding (MOU) concerning mutual agreement procedure under the 2018 Isle of Man-United Kingdom income and capital gains tax agreement.

16 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024

The Government have issued a new brief which explains how VAT and excise legislation should be interpreted from 1 January 2024.

15 Apr 2024 00:00 | Published by a Tolley Value Added Tax expert

Weekly roundup of HMRC import, export and customs guidance: 15 April 2024

Details of updates to HMRC import, export and customs guidance for the period from 8 April 2024 to 15 April 2024.

15 Apr 2024 00:00 | Published by a

CIOT update on the Pandora Papers

The CIOT has advised that, following continued risking of the Pandora Papers data, a further tranche of letters is being issued by HMRC to some wealthy individuals from the week commencing 8 April 2024, and they will include an extended response period of 60 days.

15 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 15 April 2024

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

15 Apr 2024 00:00 | Published by a

Opinion of Advocate General on UK’s CFC rules delivered on 11 April 2024

On 11 April 2024, Advocate General (AG) Laila Medina recommended that the Court of Justice set aside the judgment of the General Court and annul the European Commission’s decision that the design of the UK’s group financing exemption (GFE) in Chapter 9 of

15 Apr 2024 00:00 | Published by a

Weekly Roundup HMRC Manuals: 15 April 2024

15 April 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

15 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Abolition of the FHL regime: CIOT supports statutory test on trading vs investment

The CIOT has submitted views on the UK government’s proposal to abolish the furnished holiday lettings tax regime from April 2025.

12 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

VAT DIY builders scheme: evidence to substantiate claims

HMRC has published a new template for the recording of supporting information for VAT refund claims under the DIY housebuilder scheme.

12 Apr 2024 00:00 | Published by a Tolley Value Added Tax expert

HMRC confirms availability of capital-raising exemption from 1.5% stamp duty and SDRT charge

HMRC has made an amendment to its Stamp Taxes on Shares Manual (at

10 Apr 2024 00:00 | Published by a

Tax news roundup: 8 April 2024

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

08 Apr 2024 00:00 | Published by a

Updated guidance: CWG2: further guide to PAYE and National Insurance contributions

HMRC has published an update to its 2024-2025 guide to PAYE and National Insurance contributions.

08 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 8 April 2024

8 April 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

08 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 8 April 2024

Details of updates to HMRC import, export and customs guidance for the period from 2 April 2024 to 8 April 2024.

08 Apr 2024 00:00 | Published by a

Popular Articles

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

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

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

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more