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SI 2023/1000 The Free Zone (Customs Site No 2 Liverpool) Designation Order 2023

This Order designates the Customs Site No 2 Liverpool as a customs free zone and appoints Applied Nutrition Limited as the responsible authority.

19 Sep 2023 00:00 | Published by a Tolley Value Added Tax expert

HMRC Code of Governance for Resolving Tax Disputes and dispute resolution board remits

HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake.

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

ATT responds to consultation on additional information to be included in returns

The ATT has submitted comments on the draft Finance Bill 2024 legislation which will enable HMRC to specify additional information to be reported in tax returns and via PAYE.

08 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Autumn Statement 2023 date confirmed

HM Treasury has announced that Autumn Statement 2023 will take place on Wednesday 22 November 2023

05 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 4 September 2023

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

04 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 29 August 2023

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

29 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

VAT Notice 701/36: Insurance

HMRC has published an updated definition of insurance in Notice 701/36, para 2.2.

23 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

Weekly Roundup HMRC Manuals: 21 August 2023

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

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

Agent Update: issue 111

HMRC has published Agent Update issue 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

Updated HMRC guidance on plastic packaging tax

HMRC has updated its guidance on checking which packaging is subject to plastic packaging tax.

16 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

HMRC extends trial for responding to older post

The ICAEW has advised that HMRC is extending its trial for responding to old post.

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

Weekly Roundup HMRC Manuals: 14 August 2023

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

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

Explanatory Memorandum on UCC Customs reform package

HMRC has published an explanatory memorandum for proposed European Union (EU) legislation within the scope of the UK/EU Withdrawal Agreement and the Windsor Framework.

08 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

Weekly Roundup HMRC Manuals: 7 August 2023

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

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

HMRC increases late-payment interest rates

HMRC is increasing the late-payment interest rate to 7.75% and the repayment rate to 4.25% from 22 August 2023. Interest on quarterly instalment payments of corporation tax is also increased from 14 August 2023.

04 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on VAT late-payment interest

HMRC has updated its guidance on the VAT late-payment interest regime that came into force on 1 January 2023, to add a new section on when taxpayers can object to late-payment interest.

03 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

Treasury Committee calls for action on complex, un-costed and exploited tax reliefs

The Treasury Committee calls for a systematic review into the cost of over a thousand tax reliefs which complicate the tax system and are open to abuse.

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

Weekly Roundup HMRC Manuals: 31 July 2023

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

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

Weekly Roundup HMRC Manuals: 24 July 2023

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

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

CIOT response: Construction Industry Scheme reform

The CIOT has responded to the HMRC consultation on Construction Industry Scheme reform.

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

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Subsistence expenses

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14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more

Loans written off

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Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more