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Upper Tribunal, Tax And Chancery Chamber Practice Note

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

20 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 84

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.

20 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Interpretation and implementation of the MLI

OECD has published an opinion on interpretation and implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) approved by the conference of the Parties to the MLI.

20 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC factsheets on SEISS

HMRC has published updated versions of Self-Employment Income Support Scheme (SEISS) factsheets CC/FS11a and CC/FS47.

19 May 2021 00:00 | Published by a Tolley Employment Tax expert

Updated guidance: Self-Employment Income Support Scheme grant

HMRC has updated its self-employment income support scheme (SEISS) guidance explaining when and how to tell HMRC about a tax return amendment if it affects the eligibility to, or amount of, a grant.

19 May 2021 00:00 | Published by a Tolley Employment Tax expert

Finance Bill 2021: Government proposes Report Stage amendments

The UK Government has published a further batch of amendments to the Finance Bill, which are to be considered at Report Stage on 24 May 2021.

18 May 2021 00:00 | Published by a Tolley Corporation Tax expert

HMRC Consultation: Draft regulations for the DOTAS, DASVOIT and POTAS regimes

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

18 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 17 May 2021

17 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

17 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Employees working from home eligible for tax relief amid coronavirus (COVID-19)

HM Revenue and Customs (HMRC) has announced that individuals who have been told by their employers to work from home as a result of the coronavirus (COVID-19) pandemic may be eligible for tax relief in the 2021–22 tax year. It is reported that over 550,000 people have already claimed for relief under this system.

14 May 2021 00:00 | Published by a Tolley Employment Tax expert

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Self assessment ― amendments and corrections

Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

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Entity classification

Entity classificationImplications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the basis on which it is taxed. A subsidiary may either be transparent (like a partnership, where the individual

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