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Latest Corporation Tax News

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New HMRC tax agent and adviser guidance pages

HMRC has published several guidance pages relating to HMRC online services for agents.

08 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 5 September 2022

5 September 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

05 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Restriction on corporation tax relief for interest deductions—HMRC guidance update

HMRC has updated its guidance on Corporate Interest Restriction (CIR) for taxpayers to add information on what they can do if they have missed the deadline for appointing a reporting company and what information to be provided to HMRC from 1 October 2022 for submitting a return.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

UK and ITV appeal to Court of Justice in CFC case

The Court of Justice of the European Union decision that the finance company exemption in the UK CFC rules was unlawful State aid is being appealed.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response on taxation of Decentralised Finance involving the lending and staking of cryptoassets

The CIOT has responded to the HMRC call for evidence on the taxation of decentralised finance involving the lending and staking of cryptoassets.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 142: August 2022

HMRC has published pension schemes newsletter 142.

31 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

OECD publishes comments on the progress report under Amount A of Pillar One

The OECD has published the public comments received on the Progress Report on Amount A of Pillar One.

26 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Spotlight 60: Warning for agency workers and contractors employed by umbrella companies

HMRC has published Spotlight 60 highlighting certain tax avoidance arrangements used by some umbrella companies.

26 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Notices under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010

HMRC has published a notice which applies to all corporate interest restriction returns (and revised returns) filed with HMRC on or after 1 October 2022. This notice specifies what information must be included in a return and has the force of law.

26 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 22 August 2022

16 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

22 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 99

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

18 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response to the OECD consultation on the Progress Report on Amount A of Pillar One

CIOT response to the OECD consultation on the progress report on Amount A of Pillar One.

18 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 16 August 2022

16 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

15 Aug 2022 18:30 | Published by a Tolley Corporation Tax expert

HMRC updates Uncertain Tax Treatments by Large Businesses Manual

HMRC updates Uncertain Tax Treatments by Large Businesses Manual

12 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

CC/FS72: Corresponding with HMRC by email

HMRC has published new factsheet CC/FS72 on corresponding with HMRC by email.

10 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 8 August 2022

8 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Research and development (R&D) tax relief

HMRC has updated its guidance on claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 4 August 2022

HMRC’s Stakeholder Digest (4 August 2022) provides a round-up of recent news including Legislation Day and HMRC’s annual report and accounts for 2021–22.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC increases late-payment interest rates

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 5 August 2022 to increase the bank base rate from 1.25% to 1.75%.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

OTS to review tax implications of hybrid and distance working

The OTS has published a scoping note setting out the themes for its planned call for evidence on the emerging trends and tax implications of hybrid and distance working.

04 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

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Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into

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VAT registration ― change of VAT registration details

VAT registration ― change of VAT registration detailsVAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the

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