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Employment Related Securities Bulletin 60

HMRC has published Employment Related Securities Bulletin 60 (April 2025).

02 May 2025 00:00 | Published by a Tolley Employment Tax expert

HMRC launches new online interactive help on compliance checks

HMRC’s online tool to help taxpayers understand tax compliance checks is now live.

02 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Check Employment Status for Tax (CEST) tool updated

As announced in the spring update the CEST tool has been updated.

02 May 2025 00:00 | Published by a Tolley Employment Tax expert

CIOT response: Reforms to Inheritance Tax agricultural property relief and business property relief: application in relation to trusts

The CIOT has published its response to the consultation on reforms to IHT agricultural property relief and business property relief concerning their application in relation to trusts. The response highlights concerns about the complexity and potential impacts of the proposed changes.

29 Apr 2025 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Spotlight 69: Liquidation of a Limited Liability Partnership used to avoid Capital Gains Tax

HMRC has published Spotlight 69, highlighting a tax avoidance scheme used by landlords to reduce their tax liability through the liquidation of a Limited Liability Partnership (LLP).

29 Apr 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Tax update spring 2025: simplification, administration and reform

HMRC has published a package of tax and customs administration and simplification measures aimed at reducing administrative burdens. It includes new consultations, consultation outcomes, calls for evidence, announcements and other documents.

29 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 28 April 2025

Details of updates to HMRC import, export and customs guidance for the period from 23 to 28 April 2025.

28 Apr 2025 00:00 | Published by a

Weekly Roundup HMRC Manuals: 28 April 2025

28 April 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

28 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 28 April 2025

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.

28 Apr 2025 00:00 | Published by a

Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry

HMRC has published Revenue and Customs Brief 2 (2025) which provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.

25 Apr 2025 00:00 | Published by a Tolley Value Added Tax expert

Pensions schemes newsletter 169 — April 2025

HMRC newsletter outlines pension scheme legal changes and deadlines for 2025

25 Apr 2025 00:00 | Published by a Tolley Employment Tax expert

Updated guidance on MTD for income tax

HMRC has updated its guidance ‘Get ready for Making Tax Digital for Income Tax’

24 Apr 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Côte d’Ivoire joins as 150th signatory to Multilateral Convention to tackle tax evasion and avoidance

The Republic of Côte d’Ivoire has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

24 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT letter to HMRC regarding non-domiciled individuals, double remittances and 6 April 2025

The CIOT has written to HMRC in relation to the

24 Apr 2025 00:00 | Published by a Tolley Employment Tax expert

Updated guidance on promoters of tax avoidance schemes

HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices.

23 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Update on LLP salaried member rules

The CIOT has provided an update on the LLP salaried member rules and HMRC’s compliance approach following BlueCrest.

23 Apr 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Agent Update: Issue 130

HMRC has published Issue 130 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

22 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 22 April 2025

Details of updates to HMRC import, export and customs guidance for the period from 15 to 22 April 2025.

22 Apr 2025 00:00 | Published by a

Weekly Roundup HMRC Manuals: 22 April 2025

22 April 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

22 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 22 April 2025

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.

22 Apr 2025 00:00 | Published by a

Popular Articles

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

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more