The Tolley+ Guidance IHT, Trusts and Estates module provides comprehensive advice on private client matters. It covers inheritance tax in its entirety, as well as income tax and capital gains tax as they apply to trusts and estates. The module also deals specifically with inheritance tax planning, including a new topic devoted purely to agricultural and business property relief.
Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
In the Treasury minutes published on 3 April 2025, the Government has responded, among other things, to the Public Accounts Committee (PAC) report...
The CIOT has published its response to the inquiry into the Scottish Budget process in practice. The response focuses on the effectiveness of the...
Following the publication of...
These Regulations are made to amend four pieces of secondary legislation to increase the late payment interest rate on amounts payable to HMRC in...
The Chancellor delivered the government’s Spring Statement on 26 March 2025. Although not a Budget or ‘major fiscal event’ the statement included a...
UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the
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
Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2