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Weekly Roundup HMRC Manuals: 22 January 2024

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

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

Agent update: issue 116

HMRC has published Agent Update issue 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

18 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 16 January 2024

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

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

CIOT response: Finance Bill 2023-24

The CIOT has published Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.

12 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 8 January 2024

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

08 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC updated guidance: Alternative dispute resolution to settle a tax dispute

HMRC has updated its guidance on the use of alternative dispute resolution.

08 Jan 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Agent update: issue 115

HMRC has published Agent Update issue 115 (20 December 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

21 Dec 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

The Scottish Government publishes 2024-25 Budget

The Scottish Government published its 2024-25 Budget on 19 December 2023.

19 Dec 2023 00:00 | Published by a Tolley Corporation Tax expert

National Insurance Contributions (Reduction in Rates) Act 2023 receives Royal Assent

National Insurance Contributions (Reduction in Rates) Act 2023 received Royal Assent on 18 December 2023.

19 Dec 2023 00:00 | Published by a Tolley Employment Tax expert

The Welsh Government publishes draft Budget proposals for 2024-25

The Welsh Government published its draft Budget proposals for 2024-25 on 19 December 2023.

19 Dec 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 18 December 2023

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

18 Dec 2023 00:00 | Published by a Tolley Corporation Tax expert

Woodland owners: tax guidance

HMRC has updated its guidance on tax relief and exemption for woodlands.

18 Dec 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2023/ 1371 The Money Laundering and Terrorist Financing (Amendment) Regulations 2023

These regulations clarify in law  that domestic politically exposed persons (PEPs should be subject to a lesser extent of enhanced customer due diligence by firms regulated under the money laundering regulations (MLRs) in the absence of other risk factors.

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

SI 2023/1328 The Flexible Working (Amendment) Regulations 2023

These regulations amend the Flexible Working Regulations, SI 2014/1398 to provide that the right to make a flexible working application applies from the first day of employment.

12 Dec 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC consultation on MTD small business review

HMRC has launched a technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices. The consultation closes on 12 January 2024

11 Dec 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 11 December 2023

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

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

SI 2023/1306 The Money Laundering and Terrorist Financing (High-Risk Countries) (Amendment) (No. 2) Regulations 2023

These regulations update the list of high-risk third countries in respect of which the regulated sector needs to apply enhanced due diligence.

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

HMRC to issue new IR35 and R&D guidance this winter

An HM Treasury report has outlined HMRC’s implementation of a parliamentary committee’s recommendations, including plans to issue new guidance on complex UK tax areas 'in Winter 2023'.

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

Weekly Roundup HMRC Manuals: 4 December 2023

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

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

Autumn Finance Bill published

Finance Bill 2024 was published on 29 November 2023.

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

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Incentives, awards and prizes

Incentives, awards and prizesIntroduction ― incentives, awards and prizesEmployers may use a variety of methods to reward and encourage employees in their work. These are commonly known as incentives, awards or prizes. For the purposes of this note, the term ‘award’ will be used to cover all

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Long service awards

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Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more Read more