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Statement by the Low Pay Commission on National Minimum Wage

The Low Pay Commission has issued a statement on their approach to recommending minimum wage rates for April 2025.

05 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

Tax news roundup: 2 September 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.

02 Sep 2024 00:00 | Published by a

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

CIOT reports on HMRC’s position on remittances upon divorce

CIOT has published HMRC’s Position on Remittances Upon Divorce

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

Updated HMRC guidance on Off-payroll working for clients

HMRC has updated its guidance on Off-payroll working for clients around when the simplified test should be used.

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

HMRC Trusts and Estates Newsletter: August 2024

HMRC has published its Trusts and Estates Newsletter for August 2024

30 Aug 2024 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

HMRC guidance on refunds of SDLT higher rates

HMRC has published guidance on applying for refunds of higher rates of Stamp Duty Land Tax (SDLT).

30 Aug 2024 00:00 | Published by a Tolley Personal 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

Weekly roundup of HMRC import, export and customs guidance: 27 August 2024

Details of updates to HMRC import, export and customs guidance for the period from 19 August 2024 to 27 August 2024.

27 Aug 2024 00:00 | Published by a

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

Tax news roundup: 27 August 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.

27 Aug 2024 00:00 | Published by a

Popular Articles

Transfer of assets to beneficiaries ― legal, administration and tax issues

Transfer of assets to beneficiaries ― legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more Read more

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

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

Inter-spouse transfer

Inter-spouse transferIntroductionWhen a chargeable asset is transferred between two spouses or civil partners, there is a disposal by the transferor spouse / civil partner and an acquisition by the transferee spouse / civil partner for capital gains tax purposes. For simplicity, spouses and civil

14 Jul 2020 12:01 | Produced by Tolley Read more Read more