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Latest Tax News

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Regulations to allow holding of fractional shares in ISAs

Regulations are expected to be issued which will allow certain fractional shares to be held in an ISA.

25 Sep 2024 00:00 | Published by a Tolley Personal Tax expert

Cancelling registration for the economic crime levy

HMRC has published guidance on how to cancel an economic crime levy registration

25 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 23 September 2024

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

23 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 23 September 2024

Details of updates to HMRC import, export and customs guidance for the period from 16 September 2024 to 23 September 2024.

23 Sep 2024 00:00 | Published by a

Agent Update: Issue 123

HMRC has published Agent Update issue 123 (19 September 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

20 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Pension Scheme Newsletter: September 2024

HMRC has published its latest Pension scheme newsletter (September 2024).

17 Sep 2024 00:00 | Published by a Tolley Employment Tax expert

CIOT response: VAT on Private School Fees and Removing the Charitable Rates Relief for Private Schools

The CIOT has published its response to the HMT consultation on the draft legislation on VAT on Private School Fees and Removing the Charitable Rates Relief for Private Schools.

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

Registration for Corporation tax

HMRC has published a suite of new guidance on registering for corporation tax

17 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC updated payment details

The payment details used to pay by bank transfer have been updated on various HMRC guidance pages.

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

Tax news roundup: 16 September 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.

16 Sep 2024 00:00 | Published by a

ATT comments on VAT and private school fees

The Association of Taxation Technicians (ATT) has submitted comments on a technical note and draft legislation relating to the application of VAT to private school fees.

16 Sep 2024 00:00 | Published by a Tolley Value Added Tax expert

Country-by-Country Reporting – Compilation of 2024 Peer Review Reports

The OECD has published a report on the seventh annual peer review of Country-by-Country (CbC) Reporting.

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

Weekly roundup of HMRC import, export and customs guidance: 16 September 2024

Details of updates to HMRC import, export and customs guidance for the period from 9 September 2024 to 16 September 2024.

16 Sep 2024 00:00 | Published by a

Weekly Roundup HMRC Manuals: 16 September 2024

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

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

CIOT letter to the Exchequer Secretary to the Treasury on the Business Tax Roadmap

The Chartered Institute of Taxation (CIOT) have written to the minister regarding the Business Tax Roadmap.

13 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Update to HMRC service to submit R&D forms

HMRC has updated the service to submit information to support a claim for Research and Development (R&D) tax reliefs.

13 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Administrative Court Judicial Review Guide 2024 published

The Courts and Tribunals Judiciary (CTJ) has announced that the Administrative Court Judicial Review Guide 2024 has been published.

13 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT submission to HMRC on Definition of ordinary share capital and fixed rate shares

The Chartered Institute of Taxation (CIOT) have sent a submission to HMRC seeking clarification on their definition of ordinary share capital with respect to fixed rate shares.

13 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Multinational Top-up Tax and Domestic Top-up Tax - further HMRC draft guidance

HMRC is consulting on further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.

13 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT Budget representation on Repayment interest

The Chartered Institute of Taxation (CIOT) have published a Budget representation on interest and commercial restitution.

13 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more Read more

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more Read more