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Welsh Parliament approves Welsh Rate Resolution

Welsh Parliament approves Welsh Rate Resolution

09 Mar 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Kyrgyzstan: tax treaties

HMRC has reviewed its UK-Kyrgyz Republic tax treaty page to correct an error.

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

HMRC Stakeholder Digest: 8 March 2023

HMRC’s Stakeholder Digest (8 March 2023) provides a round-up of recent news and updates.

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

Updated VAT Notice 708/6: Energy-saving materials and heating equipment

HMRC has updated its VAT notice on installing energy-saving materials and grant-funded heating equipment.

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

SI 2023/264 The Individual Savings Account (Amendment) Regulations 2023

These Regulations amend the Individual Savings Account (ISA) Regulations, SI 1998/1870 (the principal Regulations) to relax certain rules on assets which can be held within (or returned to) the ISA wrapper, and to provide further safeguards for investors where a provider loses its approved status.

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

Taxpayers given more time for voluntary National Insurance contributions

The government has extended the voluntary National Insurance (NI) contribution deadline to 31 July 2023 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.

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

HMRC publishes new guidance notes on charging VAT on goods sold direct to customer in the UK

HMRC has published three new guidance notes on charging VAT on goods sold direct to customers in the UK.

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

HMRC publishes new guidance on Off-payroll working

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

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

Spring Finance Bill 2023 to be published on 23 March 2023

The UK government intends to publish the Spring Finance Bill 2023 on 23 March 2023.

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

Revenue and Customs Brief 3 (2023): changes to VAT treatment of local authority leisure services

HMRC has published a new Brief setting out a change to the VAT treatment of leisure services provided by local authorities.

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

Tax news roundup: 6 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.

06 Mar 2023 00:00 | Published by a

Weekly roundup of HMRC manual changes: 6 March 2023

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

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

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 6 March 2023

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 28 February 2023 to 6 March 2023.

06 Mar 2023 00:00 | Published by a

Updated HMRC guidance: Non-resident trusts

HMRC has updated its guidance to provide information on how to get a paper form to report Capital Gains Tax on UK property or land.

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

Revenue and Customs Brief 2 (2023): VAT and value shifting consultation update

HMRC has published a new Brief on its conclusions and actions taken following the VAT and value shifting consultation. In addition, VAT Notice 700 (VAT Guide) has also been updated.

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

Preparing for the Economic Crime Levy

HMRC has published a policy paper to help relevant entities understand how the Economic Crime Levy (ECL) will work and how they will be affected.

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

SI 2023/237 The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023

These Regulations increase the annual rates of Working Tax Credit and Child Tax Credit from 6 April 2023, and the weekly rate of Child Benefit and Guardian’s Allowance from 10 April 2023.

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

SI 2023/236 The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023

These Regulations increase the flat-rate weekly amounts of Class 2 and Class 3 National Insurance contributions from 6 April 2023, and confirm that Class 1 earnings limits and thresholds are unchanged.

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

SI 2023/216 The Taxes (Interest Rate) (Amendment) Regulations 2023

This instrument increases the official rate of interest applicable under FA 1989, s 178 from 6 April 2023.

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

Updated VAT Notice 701/15: Animals and animal food

HMRC has updated its VAT notice on which live animals and animal foods or feeding stuffs are zero-rated for VAT.

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

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