³ÉÈËÓ°Òô

Tolley works hard to bring you the most up-to-date tax news straight to your inbox. In a dynamic industry it’s important to know when things change. With Tolley’s Tax News you can always be informed giving your clients the most comprehensive information available.

Latest Corporation Tax News

Filter icon Filter by tax area

Tax Administration and Maintenance Day – 27 April 2023

The UK government published various tax policy consultations and other updated documents on 27 April 2023.

27 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated Companies House guidance on how to register overseas entities

Companies House has updated its guidance on how to register overseas entities with details on the changes in submitting information about trusts.

26 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/461 The International Tax Compliance (Amendment) Regulations 2023

These Regulations amend the International Tax Compliance Regulations, SI 2015/878 to bring additional international exchange arrangements within scope to improve international tax compliance.

26 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Kyrgyzstan: tax treaties

HMRC has updated the Kyrgystan: tax treaty page with information as to when the 2017 UK-Kyrgyz Republic Double Taxation Agreement entered into force and when it is effective from.

24 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 20 April 2023

HMRC’s Stakeholder Digest (20 April 2023) provides a round-up of recent news and updates.

21 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 107

HMRC has published Agent Update issue 107 (19 April 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

20 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Consultation: R&D tax Reliefs

HMRC has published updated draft guidance ahead of the implementation of reforms to the Research and Development (R&D) Tax Reliefs on 1 April 2023.

19 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Tax Administration and Maintenance Day announced

Tax Administration and Maintenance Day is set for 27 April 2023

19 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill weekly roundup – 17 April 2023

A summary of key developments as Finance (No 2) Bill 2023 makes its way through Parliament.

17 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 17 April 2023

17 April 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

17 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill roundup – 14 April 2023

UK government amendments on R&D and multinational top-up tax are expected to be passed at Committee of the Whole House stage.

14 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Zimbabwe joins Global Forum as 167th member

Zimbabwe has become the 167th member – and 36th African member – of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

12 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 11 April 2023

11 April 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

11 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance (No 2) Bill 2023 - Committee dates announced

The Bill will be discussed by a Committee of the Whole House, before being passed to a Public Bill Committee for further consideration.

06 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Research and development (R&D) tax relief

HMRC has updated its R&D guidance on claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

03 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 3 April 2023

3 April 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

03 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on corporation tax: selling or closing the company

HMRC has updated its guidance on what should be known if a company is sold, stops trading or is being wound up for corporation tax purposes.

31 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

The Government publishes Economic Crime Plan 2

The Government has published its Economic Crime Plan 2 which sets out what the public and private sectors should do to continue to transform the UK’s response to economic crime.

31 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Treasury Minutes: March 2023 - HMRC Performance in 2021-22

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

31 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC publishes new guidance notes on cross-border arrangements

HMRC has published new guidance notes on how to report, and how to register to report, cross-border arrangements under the Mandatory Disclosure Rules (MDR).

28 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

14 Jul 2020 11:24 | Produced by Tolley Read more Read more

Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

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