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Non-resident landlord applications to receive UK rental income without deduction of tax

HMRC has published guidance on applying as an individual to receive UK rental income without UK tax deducted.

06 Sep 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Further ATT Budget representations

The ATT have made Budget representations on IHT relief on shares, mileage allowances, and trivial benefits.

06 Sep 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/897 The Finance Act 2024, Section 11 (Extension of Enterprise Investment Scheme Relief and Venture Capital Trusts Relief) (Appointed Day) Regulations 2024

Certain provision of the Finance Act 2024 (FA 2024) came into force on 3 September 2024.

05 Sep 2024 00:00 | Published by a Tolley Employment Tax expert

ATT Budget representation - income tax simplification

The ATT has submitted a Budget representation recommending four measures to simplify income tax and self-assessment.

05 Sep 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated HMRC disguised remuneration guidance

HMRC has updated its contact details on disguised remuneration.

04 Sep 2024 00:00 | Published by a Tolley Employment Tax expert

CIOT response: The tax treatment of carried interest – A call for evidence

The CIOT has published its response to the government's call for evidence on the tax treatment of carried interest.

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

HMRC Stakeholder Digest: 29 August 2024

HMRC has published its latest Stakeholder Digest (29 August 2024).

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

Weekly Roundup HMRC Manuals: 2 September 2024

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

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

Updated HMRC Privacy Notice

HMRC has updated its Privacy Notice on the examination of business records, Artificial Intelligence (AI) and automated decision-making.

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

New HMRC postal forms to register as a subcontractor

HMRC has published two new postal forms which can be used to register a limited company or a partnership as a subcontractor with payment under deduction.

28 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC Capital Taxes Liaison Group Meeting Minutes

The minutes of HMRC’s Capital Taxes Liaison Group of 9 April have now been published (following a delay due to the General Election).

28 Aug 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 27 August 2024

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

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

New HMRC CIS301 postal form to register as a sole trader subcontractor

HMRC has published a new CIS301 postal form to register as a sole trader subcontractor with payment under deduction.

27 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

CIOT response: Abolition of furnished holiday lettings regime – draft legislation for consultation

The CIOT has published its response to the consultation on the draft legislation to abolish the furnished holiday lettings (FHL) tax regime.

27 Aug 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

EU approves extension of EIS and VCT

The European Commission has approved the Government’s extension of the Enterprise Investment Scheme (EIS) and the Venture Capital Trust scheme (VCT) until 2035.

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

Agent Update: Issue 122

HMRC has published Agent Update issue 122 (21 August 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

Guidance on giving evidence from abroad in UK court or tribunal cases updated

The Foreign, Commonwealth & Development Office (FCDO) has updated its guidance on giving evidence by video link from abroad in a UK court or tribunal case.

21 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 19 August 2024

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

19 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on paying a tax bill

HMRC has updated its guidance on ‘What will happen if you don’t pay your tax bill’.

16 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Tribunal Procedure Committee consultation on changes to procedure rules for the First-tier Tribunal (Tax Chamber)

The Tribunal Procedure Committee seeks views on potential amendments relating to the issue of full decisions.

13 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

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