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Spotlight 60: Warning for agency workers and contractors employed by umbrella companies

HMRC has published Spotlight 60 highlighting certain tax avoidance arrangements used by some umbrella companies.

26 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on making tax digital for income tax

HMRC has updated its Making Tax Digital (MTD) for income tax guidance pages to add information for taxpayers in relation to meeting the MTD for Income Tax requirements by 6 April 2024.

26 Aug 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated HMRC guidance on penalties for trusts

HMRC has updated its guidance for trustees and agents with information on penalties due to late registration or failure to register.

26 Aug 2022 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Notices under Schedule 7A of the Taxation (International and Other Provisions) Act (TIOPA) 2010

HMRC has published a notice which applies to all corporate interest restriction returns (and revised returns) filed with HMRC on or after 1 October 2022. This notice specifies what information must be included in a return and has the force of law.

26 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 22 August 2022

16 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

22 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 22 August 2022

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 15 August 2022 to 22 August 2022.

22 Aug 2022 00:00 | Published by a

Tax news roundup: 22 August 2022

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 Aug 2022 00:00 | Published by a

HMRC Stakeholder Digest: 17 August 2022

HMRC’s Stakeholder Digest (17 August 2022) provides a round-up of recent news including various reminders for 2021–22.

19 Aug 2022 00:00 | Published by a Tolley Personal Tax expert

Agent Update: issue 99

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

18 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response to the OECD consultation on the Progress Report on Amount A of Pillar One

CIOT response to the OECD consultation on the progress report on Amount A of Pillar One.

18 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 16 August 2022

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 9 August 2022 to 16 August 2022.

16 Aug 2022 00:00 | Published by a

Tax news roundup: 16 August 2022

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.

16 Aug 2022 00:00 | Published by a

Weekly roundup of HMRC manual changes: 16 August 2022

16 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

15 Aug 2022 18:30 | Published by a Tolley Corporation Tax expert

HMRC updates Uncertain Tax Treatments by Large Businesses Manual

HMRC updates Uncertain Tax Treatments by Large Businesses Manual

12 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

ICAEW’s comments on HMRC’s electric cars guidance

ICAEW’s tax faculty has highlighted that HMRC’s guidance and tools for the tax treatment of the reimbursement of electricity costs for charging company-provided wholly electric cars conflicts with the law.

11 Aug 2022 00:00 | Published by a Tolley Employment Tax expert

HMRC reviews guidance on sharing trust information with third parties

HMRC has reviewed its trusts guidance to cover its duty of care where the sharing of trust information with third parties (for example for anti-money laundering purposes) could expose the beneficial owner of the trust to a disproportionate risk of harm.

10 Aug 2022 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Employer Bulletin: August 2022

HMRC’s latest Employer Bulletin highlights the improved digital Form

10 Aug 2022 00:00 | Published by a Tolley Employment Tax expert

CC/FS72: Corresponding with HMRC by email

HMRC has published new factsheet CC/FS72 on corresponding with HMRC by email.

10 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 8 August 2022

8 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Research and development (R&D) tax relief

HMRC has updated its guidance on claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

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