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Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry

HMRC has published Revenue and Customs Brief 2 (2025) which provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.

25 Apr 2025 00:00 | Published by a Tolley Value Added Tax expert

Pensions schemes newsletter 169 — April 2025

HMRC newsletter outlines pension scheme legal changes and deadlines for 2025

25 Apr 2025 00:00 | Published by a Tolley Employment Tax expert

Updated guidance on MTD for income tax

HMRC has updated its guidance ‘Get ready for Making Tax Digital for Income Tax’

24 Apr 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Côte d’Ivoire joins as 150th signatory to Multilateral Convention to tackle tax evasion and avoidance

The Republic of Côte d’Ivoire has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

24 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT letter to HMRC regarding non-domiciled individuals, double remittances and 6 April 2025

The CIOT has written to HMRC in relation to the

24 Apr 2025 00:00 | Published by a Tolley Employment Tax expert

Updated guidance on promoters of tax avoidance schemes

HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices.

23 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Update on LLP salaried member rules

The CIOT has provided an update on the LLP salaried member rules and HMRC’s compliance approach following BlueCrest.

23 Apr 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Agent Update: Issue 130

HMRC has published Issue 130 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

22 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 22 April 2025

Details of updates to HMRC import, export and customs guidance for the period from 15 to 22 April 2025.

22 Apr 2025 00:00 | Published by a

Weekly Roundup HMRC Manuals: 22 April 2025

22 April 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

22 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 22 April 2025

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.

22 Apr 2025 00:00 | Published by a

VAT road fuel scale charges from 1 May 2025 to 30 April 2026

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2025.

17 Apr 2025 00:00 | Published by a Tolley Value Added Tax expert

Courts and Tribunals Judiciary publishes updated AI guidance and introduces Copilot Chat for judges

The Courts and Tribunals Judiciary has published updated guidance on the use of artificial intelligence (AI), replacing its December 2023 guidance.

17 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Employer Bulletin: April 2025

HMRC has published the April 2025 issue of the Employer Bulletin, providing important updates and information relevant to employers and agents.

16 Apr 2025 00:00 | Published by a Tolley Employment Tax expert

R&D relief – going concern rules and intra group transfers

The CIOT has exchanged emails with HMRC regarding the application of going concern rules in the context of intra-group transfers of trade, where such transfers do not occur within the accounting period for which an R&D claim is being made.

16 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

New HMRC guidance on choosing an agent for MTD for income tax

HMRC has published new guidance on choosing an agent for MTD for income tax.

16 Apr 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated guidance for agents whose business is changing

HMRC has updated it guidance ‘What to do if your tax agent business is changing’ to add information on what to do if an agency stops trading.

16 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

New HMRC factsheet CC/FS46

HMRC has issued a new factsheet: Compliance checks: Automatic Exchange of Information obligations — CC/FS46

15 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax treatment of predevelopment costs: update on consultation

HM Treasury has announced that the planned publication of a consultation on the tax treatment of predevelopment costs is being postponed.

14 Apr 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 14 April 2025

14 April 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

14 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more Read more

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

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

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