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Updated P87 guidance on claiming employment expenses

HMRC has updated its P87 guidance notes regarding claims for employment expenses.

14 Oct 2024 00:00 | Published by a Tolley Employment Tax expert

CIOT reports on HMRC’s response to concerns regarding filing of tax returns from LITRG

CIOT has reported that HMRC will accept printed tax return forms from their site as the 31 October 2024 paper self-assessment deadline approaches.

10 Oct 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2024/1012 The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024

These Regulations are made to amend and modify primary and secondary legislation to make further consequential provisions in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No 2) Act 2023 (F(No2)A 2023) and the Finance Act 2024 (FA 2024).

10 Oct 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC reveals top 5 calls to helpline

HMRC reveals top 5 calls to helpline as it encourages taxpayers to use online guidance.

09 Oct 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated guidance on Making Tax Digital

HMRC have updated their guidance collection ‘Use Making Tax Digital for Income Tax’.

09 Oct 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC briefing: Evidence to claim PAYE employment expenses

HMRC has published details of a new process for claiming PAYE employment expenses that come into effect on 14 October.

08 Oct 2024 00:00 | Published by a Tolley Employment Tax expert

Home Office publishes guidance on Economic Crime and Corporate Transparency Act

The Home Office has published guidance on the information sharing measures

07 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 7 October 2024

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

07 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance on higher rates of Welsh Land Transaction Tax

The Welsh Government has updated its guidance on higher rates of Welsh Land Transaction Tax.

04 Oct 2024 00:00 | Published by a Tolley Personal Tax expert

Changes to the Agent Dedicated Line

The CIOT and ATT have advised that HMRC has published an update on changes to the Agent Dedicated Line (ADL) service from 7 October 2024.

04 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

Tax Treaties: Luxembourg

HMRC has updated the tax treaties page for Luxembourg.

04 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

E-filing pilot goes live in the Administrative Court Office

The Courts and Tribunals Judiciary has announced that the E-Filing pilot scheme went live in the Administrative Court Office on 1 October 2024

04 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill has been passed by the Scottish Parliament.

03 Oct 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 30 September 2024

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

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

HMRC Stakeholder Digest: 26 September 2024

HMRC has published its latest Stakeholder Digest (26 September 2024)

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

SI 2024/976 Retained EU Law (Revocation and Reform) Act 2023 (Commencement No 2 and Saving Provisions) (Revocation) Regulations

The UK Government has halted changes to the interpretation of assimilated caselaw that otherwise were to have taken effect from 1 October 2024.

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

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

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

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

Popular Articles

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more

Double tax relief

Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on

14 Jul 2020 11:31 | Produced by Tolley in association with Anne Fairpo Read more Read more

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more