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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

New Zealand: tax treaties

The 2023 UK-New Zealand Memorandum of Arrangement (MOA) has been added to the HMRC tax treaties page.

30 Nov 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

CIOT response: SDLT relief for special tax sites

The CIOT and Stamp Taxes Practitioners Group (STPG) have questioned HMRC’s interpretation that SDLT relief is not available for certain transactions by developers in special tax sites.

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

CIOT response: Review of Double Taxation Treaties 2024/25

The CIOT has responded to the HMRC stakeholder consultation on Review of Double Taxation Treaties (DTTs) 2024/25.

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

Weekly Roundup HMRC Manuals: 27 November 2023

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

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

Company cars: advisory fuel rates from 1 December 2023

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2023.

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

Autumn Statement 2023 Ways and Means Resolutions published on 22 November 2023

Tax announcements at Autumn Statement must be given legal effect through a Finance Bill, which is introduced by Ways and Means Resolutions, which must be approved by the House of Commons. These were published on 22 November 2023 but have not yet been passed.

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

Autumn Statement 2023: summary of key tax announcements

Autumn Statement 2023 provided a full package of tax measures, many of which had been pre-announced. New items included cuts to both employee and self-employed NICs and permanent ‘full expensing’ for companies.

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

Azerbaijan signs BEPS Convention

Azerbaijan has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention).

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

Weekly Roundup HMRC Manuals: 20 November 2023

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

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

Tax reliefs for investment zones and freeport tax sites to be extended

The government has launched a third investment zone in England, and has confirmed that the investment zones and freeport tax site programmes in England are to be extended from five to ten years.

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

OECD invites public input on the OECD Model Tax Convention

The OECD is inviting public inputs on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

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

OECD/G20 Inclusive Framework on BEPS: Progress Report September 2022-September 2023

The OECD has released the seventh annual progress report of the OECD/G20 Inclusive Framework on BEPS.

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

RPDT just and reasonable apportionment and other uncertainties

The CIOT has sent a proactive submission to HMRC on residential property developer tax (RPDT) just and reasonable apportionment and other uncertainties.

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

Fiji becomes the 169th member of the Global Forum

Fiji has become 169th member of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

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

Kuwait joins the Inclusive Framework on BEPS

Kuwait has joined the OECD/G20 Inclusive Framework on BEPS.

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

SI 2023/1206 The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 1) Regulations 2023

These Regulations are the first commencement regulations made under the Economic Crime and Corporate Transparency Act 2023.

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

Agent update: issue 114

HMRC has published Agent Update issue 114 (15 November 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

New HMRC guidelines on qualifying Research and Development for tax purposes

HMRC has published new guidelines on qualifying Research and Development (R&D) for tax purposes.

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

Popular Articles

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more