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HMRC Stakeholder Digest: 1 May 2024

HMRC has published its latest Stakeholder Digest (1 May 2024)

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

SI 2024/574, The Special Tax Sites (Applicable Sunset Date) Regulations 2024

These Regulations extend the applicable sunset date for special tax sites.

01 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance on penalties for MTD for income tax volunteers

HMRC has updated the guidance on ‘Making Tax Digital volunteers and penalties’ regarding Time To Pay arrangements.

01 May 2024 00:00 | Published by a Tolley Corporation Tax expert

VAT tertiary legislation

HMRC has published a collection of VAT tertiary legislation.

01 May 2024 00:00 | Published by a Tolley Value Added Tax expert

Voluntary Class 2 NICs: agents advised to check for unexpected refunds

The ATT reports that some voluntary payments of Class 2 NICs are unexpectedly being refunded.

30 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC launches voluntary NICs online checking service

HMRC has launched a new online service allowing taxpayers to check and fill any gaps in their NICs record.

30 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 29 April 2024

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

29 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 29 April 2024

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

29 Apr 2024 00:00 | Published by a

Updated guidance on signing up for MTD for income tax

HMRC has updated the guidance page on signing up for Making Tax Digital (MTD) for income tax to provide details of the new sign up service.

29 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC import, export and customs guidance: 29 April 2024

Details of updates to HMRC import, export and customs guidance for the period from 23 April 2024 to 29 April 2024.

29 Apr 2024 00:00 | Published by a

Pensions schemes newsletter 159 — April 2024

HMRC has published Pensions schemes newsletter 159 for April 2024.

26 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/555 The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024

These Regulations amend the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (SI 2009/2971) which make provision for the tax consequences of transfers of business by mutual societies.

25 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/544 The International Tax Compliance (Amendment) Regulations 2024

SI 2024/544: These Regulations are made to amend the International Tax Compliance Regulations 2015, SI 2015/878. This is to provide that the arrangements covered by SI 2015/878 will now be specified in a notice published by the Commissioners

24 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated policy paper on changes to taxation of non-UK domiciled individuals

HM Treasury has published details of upcoming listening events on the reform of the tax regime for non-UK domiciled individuals announced at Spring Budget 2024.

24 Apr 2024 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

SI 2024/546 The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024

These Regulations provide an exemption from UK income tax for certain non-resident individuals who have been accredited by the Union of European Football Associations (UEFA) in respect of their involvement with the 2024 UEFA Champions League Final, to be played at Wembley Stadium, London on 1 June 2024.

23 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Spotlight 64: Warning for employment agencies using umbrella companies

Spotlight 64 warns employment agencies about non-compliant umbrella companies using them to sell tax avoidance schemes.

23 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 22 April 2024

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

22 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 22 April 2024

Details of updates to HMRC import, export and customs guidance for the period from 15 April 2024 to 22 April 2024.

22 Apr 2024 00:00 | Published by a

New HMRC guidance manual on Making Tax Digital for Income Tax

HMRC has issued a new guidance manual for sole traders, landlords and agents who volunteer to use and test Making Tax Digital (MTD) for Income Tax.

22 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Tax news roundup: 22 April 2024

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

22 Apr 2024 00:00 | Published by a

Popular Articles

Loans provided to employees

Loans provided to employeesEmployers sometimes provide their employees with loans, sometimes charging interest and often not, either as part of the reward package or to help the individual meet significant expenditure. For example, it is common to provide loans for the purchase of annual travel

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

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more Read more

Gilts

Gilts‘Gilts’ are securities that are also known by a number of different names (eg gilt-edged securities, Government securities or treasury stock).The Government sells gilts to fund the deficit between public spending and tax receipts. Normally, the Government pays interest to the holder of the gilt

14 Jul 2020 11:48 | Produced by Tolley Read more Read more