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SI 2024/949 Supreme Court Rules 2024

These Rules are made to implement a revised version of the Rules of the UK Supreme Court. The revised version of the Rules provides for a new digital case management portal and makes various smaller changes which reflect technological advancements or remedy issues which have become apparent since the current Rules were adopted. The overriding objective of the Rules remains to secure that the Court is accessible, fair and efficient.

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

Budget Responsibility Act 2024

The Budget Responsibility Act 2024 has received Royal Assent.

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

CJEU overturns decision on Apple tax rulings

The CJEU has confirmed the European Commission’s 2016 decision that Ireland granted unlawful state aid to Apple, setting aside the previous judgment of the General Court.

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

ATT responds to Abolition of the Furnished Holiday Lettings regime

The Association of Taxation Technicians (ATT) has submitted a response to the policy paper and draft legislation on abolishing the Furnished Holiday Lettings (FHLs) regime from 6 April 2025.

11 Sep 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

New HMRC guidelines: Help with common risks in transfer pricing approaches — GfC7

HMRC has published guidelines to advise businesses about best practice approaches to transfer pricing to lower risk and avoid common mistakes.

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

Weekly Roundup HMRC Manuals: 9 September 2024

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

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

Non-resident landlord applications to receive UK rental income without deduction of tax

HMRC has published guidance on applying as an individual to receive UK rental income without UK tax deducted.

06 Sep 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Further ATT Budget representations

The ATT have made Budget representations on IHT relief on shares, mileage allowances, and trivial benefits.

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

SI 2024/897 The Finance Act 2024, Section 11 (Extension of Enterprise Investment Scheme Relief and Venture Capital Trusts Relief) (Appointed Day) Regulations 2024

Certain provision of the Finance Act 2024 (FA 2024) came into force on 3 September 2024.

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

ATT Budget representation - income tax simplification

The ATT has submitted a Budget representation recommending four measures to simplify income tax and self-assessment.

05 Sep 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated HMRC disguised remuneration guidance

HMRC has updated its contact details on disguised remuneration.

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

CIOT response: The tax treatment of carried interest – A call for evidence

The CIOT has published its response to the government's call for evidence on the tax treatment of carried interest.

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

HMRC Stakeholder Digest: 29 August 2024

HMRC has published its latest Stakeholder Digest (29 August 2024).

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

Weekly Roundup HMRC Manuals: 2 September 2024

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

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

Updated HMRC Privacy Notice

HMRC has updated its Privacy Notice on the examination of business records, Artificial Intelligence (AI) and automated decision-making.

30 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

New HMRC postal forms to register as a subcontractor

HMRC has published two new postal forms which can be used to register a limited company or a partnership as a subcontractor with payment under deduction.

28 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC Capital Taxes Liaison Group Meeting Minutes

The minutes of HMRC’s Capital Taxes Liaison Group of 9 April have now been published (following a delay due to the General Election).

28 Aug 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 27 August 2024

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

27 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

New HMRC CIS301 postal form to register as a sole trader subcontractor

HMRC has published a new CIS301 postal form to register as a sole trader subcontractor with payment under deduction.

27 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

CIOT response: Abolition of furnished holiday lettings regime – draft legislation for consultation

The CIOT has published its response to the consultation on the draft legislation to abolish the furnished holiday lettings (FHL) tax regime.

27 Aug 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Popular Articles

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more Read more

Payroll record keeping

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

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more Read more

UK VAT invoice requirements

UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the

14 Jul 2020 13:46 | Produced by Tolley Read more Read more