½Ū×ÓŹÓʵ

Tax News

CC/FS83 - Compliance checks: Corresponding with HMRC electronically

Published on: 23 May 2024
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published a new factsheet about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Allowable deductions for employee-related expenses

Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.

14 Sep 2022 09:49 | Produced by Tolley Read more Read more

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

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

Bare trusts ā€• income tax and CGT

Bare trusts ā€• income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

14 Jul 2020 15:34 | Produced by Tolley Read more Read more