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SI 2023/348 The International Organisations (Tax Exemptions Designation) Order 2023

This Order provides for limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax to be given in respect of securities issued by the Caribbean Development Bank, Asian Infrastructure Investment Bank, and Inter-American Investment Corporation, international organisations of which the United Kingdom is a member.

23 Mar 2023 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Weekly roundup of HMRC manual changes: 20 March 2023

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

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

Pension schemes newsletter 148 — March 2023

HMRC has published pension schemes newsletter 148.

17 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Spring Budget 2023: new investment allowances and relaxation of pension restrictions

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

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

Updated HMRC guidance on money laundering supervision

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

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

Weekly roundup of HMRC manual changes: 13 March 2023

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

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

Welsh Parliament approves Welsh Rate Resolution

Welsh Parliament approves Welsh Rate Resolution

09 Mar 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC Stakeholder Digest: 8 March 2023

HMRC’s Stakeholder Digest (8 March 2023) provides a round-up of recent news and updates.

09 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Taxpayers given more time for voluntary National Insurance contributions

The government has extended the voluntary National Insurance (NI) contribution deadline to 31 July 2023 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.

08 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC publishes new guidance on Off-payroll working

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

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

Spring Finance Bill 2023 to be published on 23 March 2023

The UK government intends to publish the Spring Finance Bill 2023 on 23 March 2023.

07 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 6 March 2023

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

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

Preparing for the Economic Crime Levy

HMRC has published a policy paper to help relevant entities understand how the Economic Crime Levy (ECL) will work and how they will be affected.

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

SI 2023/236 The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023

These Regulations increase the flat-rate weekly amounts of Class 2 and Class 3 National Insurance contributions from 6 April 2023, and confirm that Class 1 earnings limits and thresholds are unchanged.

02 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 147: February 2023

HMRC has published pension schemes newsletter 147.

28 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Self-assessment late-payment penalty reminder

The first late-payment penalty for income tax due by the 31 January 2023 self-assessment deadline will be levied on amounts of tax still outstanding on 3 March.

28 Feb 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Windsor Framework potential tax impact

On 27 February 2023, details of the Windsor Framework were revealed. The Framework aims to address issues with the application of the Northern Ireland Protocol, including trade friction.

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

Weekly roundup of HMRC manual changes: 27 February 2023

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

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

HMRC Stakeholder Digest: 23 February 2023

HMRC’s Stakeholder Digest (23 February 2023) provides a round-up of recent news and updates.

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

Stamp Taxes Newsletter: February 2023

HMRC has released its Stamp Taxes Newsletter for February 2023

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

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Trade or hobby

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Losses on shares set against income

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Holdover relief for disposals by trustees

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