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Updated HMRC guidance on rates and allowances: beneficial loan arrangements

HMRC has updated its guidance on rates of interest on beneficial loan arrangements.

20 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC import, export and customs news: 20 March 2023

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 14 March 2023 to 20 March 2023.

20 Mar 2023 00:00 | Published by a

Weekly roundup of HMRC manual changes: 20 March 2023

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

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

Tax news roundup: 20 March 2023

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.

20 Mar 2023 00:00 | Published by a

Revenue Scotland: Change to authority to act time limit

Revenue Scotland has decided to remove the 12 month authority to act time limit for agents

20 Mar 2023 00:00 | Published by a Tolley Personal Tax expert

SI 2023/330 The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2023

These Regulations increase the special rate of Class 2 NICs payable by share fishermen to £ 4.10 per week from 6 April 2023.

17 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 148 — March 2023

HMRC has published pension schemes newsletter 148.

17 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Employment Related Securities Bulletin 49

HMRC has published Employment Related Securities (ERS) Bulletin 49.

17 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Pay As You Earn Amendment Regulations 2023

Regulations have been laid to make it mandatory for employers to deliver P11D & P11D(b) information by an approved method of electronic communication.

16 Mar 2023 00:00 | Published by a Tolley Personal Tax expert

SI 2023/309 The Social Security (Contributions) (Amendment No. 3) Regulations 2023

These Regulations extend the deadline for paying voluntary National Insurance contributions (NICs) for tax years between 6 April 2006 and 5 April 2016, to 31 July 2023.

16 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Mexico ratifies BEPS Multilateral Instrument

Mexico has deposited its instrument of ratification for the BEPS Multilateral Instrument.

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

Spring Budget 2023: new investment allowances and relaxation of pension restrictions

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

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

Updated HMRC guidance on money laundering supervision

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

14 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

CIOT and ATT response: R&D Tax Reliefs Review: Consultation on a single scheme

The CIOT and ATT have responded to the HMRC consultation R&D Tax Reliefs Review: Consultation on a single scheme.

14 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/293 The Research and Development (Prescribed Activities) Regulations 2023

These Regulations revoke and replace SI 2004/712 (Research and Development (Prescribed Activities) Regulations) to ensure that the legislation refers to the latest iteration of the applicable R&D guidelines –  the BEIS guidelines 2023.

13 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 13 March 2023

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 7 March 2023 to 13 March 2023.

13 Mar 2023 00:00 | Published by a

Tax news roundup: 13 March 2023

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.

13 Mar 2023 00:00 | Published by a

Weekly roundup of HMRC manual changes: 13 March 2023

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

13 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on completing a VAT Return to account for import VAT

HMRC has updated its guidance on how to account for import VAT on a VAT Return if postponed VAT accounting is used.

10 Mar 2023 00:00 | Published by a Tolley Value Added Tax expert

Angola joins Global Forum as 166th member

Angola has become the 166th member – and 35th African member – of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

09 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

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