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.
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 â€major fiscal event’ the statement included a...
The CIOT has issued a paper outlining its concerns about the wording of certain provisions in the...
Fuel-related payments / mileage paymentsIntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and mileage payments. If an employer does not reimburse these amounts, then the employee will be
Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and
Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type