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ATT calls for HMRC to clarify workplace nursery tax rules

The Association of Taxation Technicians (ATT) has urged HMRC to clarify the rules around the tax exemption for workplace nursery benefit schemes after some promoters incorrectly promised tax breaks for those buying childcare places.

24 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 22 July 2024

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

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

Update on requests for CIS payment deduction statements

The ATT have shared an update that requests for CIS payment deduction statements must be made in writing.

22 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

Budget Responsibility Bill published

The UK government has published a new Bill designed to ensure that announcements of ‘fiscally significant measures’ are subject to an independent assessment from the OBR.

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

Agent update: Issue 121

HMRC has published Agent Update issue 121 (17 July 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

King’s Speech 2024: highlights

Opening the 2024–25 Parliamentary session on 17 July 2024, the King’s Speech set out the UK Government's legislative priorities.

17 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT letter to the new Exchequer Secretary to the Treasury

The CIOT has written to the new Exchequer Secretary to the Treasury, James Murray MP, regarding tax issues for the new government.

17 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 15 July 2024

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

15 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

New HMRC guidance on Multinational Top-up Tax and the Domestic Top-up Tax

HMRC has published new guidance on Multinational Top-up Tax and the Domestic Top-up Tax.

11 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

Employer Bulletin: July 2024

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

10 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC guidance: Employer guides for PAYE and national insurance contributions

HMRC has updated its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5).

10 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 8 July 2024

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

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

Weekly Roundup HMRC Manuals: 1 July 2024

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

01 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 24 June 2024

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

24 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 18 June 2024

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

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

Weekly Roundup HMRC Manuals: 10 June 2024

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

10 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT comments: Penalties for Failure to Pay Tax

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

07 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Practice Direction from the Senior President of Tribunals: Reasons for decisions

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

05 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 3 June 2024

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

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

Pensions schemes newsletter 160 — May 2024

HMRC has published Pensions schemes newsletter 160 for May 2024.

30 May 2024 00:00 | Published by a Tolley Employment 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

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

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more