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Latest Trusts and Inheritance Tax News

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Corporation Tax

Finance Act 2021 receives Royal Assent

Finance Act 2021

10 Jun 2021 00:00 | Published by a Tolley Corporation Tax expert
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Corporation Tax

Clamping down on promoters of tax avoidance: Law Society response

The Law Society has responded to HMRC’s consultation on a range of new measures to disrupt the business models relied on by promoters of tax avoidance.

08 Jun 2021 00:00 | Published by a Tolley Corporation Tax expert
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Corporation Tax

Weekly roundup of HMRC manual changes: 31 May 2021

31 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

31 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Corporation Tax

Weekly roundup of HMRC manual changes: 24 May 2021

24 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

24 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Trusts and Inheritance Tax

Updated HMRC guidance on managing trust's details

HMRC has updated its guidance with information on the new requirements for a trust registered before 4 May 2021.

21 May 2021 00:00 | Published by a Tolley Trusts and Inheritance Tax expert
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Trusts and Inheritance Tax

HMRC Trusts and Estates Newsletter: May 2021

HMRC has published the May 2021 edition of the HMRC Trusts and Estates Newsletter.

21 May 2021 00:00 | Published by a Tolley Trusts and Inheritance Tax expert
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Trusts and Inheritance Tax

HMRC manual: Trust Registration Service Manual

HMRC has published a new specific manual dealing with the new trust registration requirements.

20 May 2021 00:00 | Published by a Tolley Trusts and Inheritance Tax expert
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Corporation Tax

Upper Tribunal, Tax And Chancery Chamber Practice Note

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

20 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Corporation Tax

Agent Update: issue 84

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.

20 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Trusts and Inheritance Tax

HMCTS updates on online Probate Service development in 2021

HM Courts & Tribunals Service (HMCTS) has published guidance for members of the public and probate professionals to apply for probate online and includes an update on how HMCTS is planning to enhance the service through 2021. With 30,000 online applications submitted since July 2018 and 4,466 probate firms registered with the service, HMCTS is looking to advance it further with several improvements such as accepting digital applications by trust corporations and removing the requirement for solicitors to have their clients sign the Statement of Truth.

19 May 2021 00:00 | Published by a Tolley Trusts and Inheritance Tax expert
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Corporation Tax

HMRC Consultation: Draft regulations for the DOTAS, DASVOIT and POTAS regimes

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

18 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Corporation Tax

Weekly roundup of HMRC manual changes: 17 May 2021

17 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

17 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Popular Articles

Owner-Managed Businesses

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more Read more
Corporation Tax

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease ― outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more
Value Added Tax

VAT registration ― artificial separation of business activities (disaggregation)

VAT registration ― artificial separation of business activities (disaggregation)This guidance note should be read in conjunction with the VAT registration ― compulsory guidance note and is relevant to persons established or resident in the UK. Persons that are not established or resident in the UK

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

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