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Corporation Tax | Employment Tax | Owner Managed Business | Personal Tax | Trusts and Inheritance Tax | VAT
- HMRC to require accelerated tax paymentHMRC published the consultation document on accelerated tax payments on 24 January 2014. This is part of a number of measures designed to tackle tax avoidance and was published on the same day as the summary of responses to the August 2013 consultation on the new regime for ‘high-risk promoters’.17 December 2013
- Statement of Cash FlowsStatement of Cash Flows sets out the information that is to be presented in a statement of cash flows and how to present it. There are various differences between Statement of Cash Flows and old UK GAAP, FRS 1 Cash Flow Statements. The most significant of these are highlighted in the text.12 December 2013
- Entrepreneurs relief flowcharthis flowchart, taken from the Personal Tax module of TolleyGuidance, is a summary of the conditions for relief for material disposals of business assets and associated disposals and is useful to keep close to hand as an aide memoire.01 December 2013
- Topical tips on making sure last-minute self assessmentTaken from Taxation, the market-leading weekly magazine providing news and features on UK tax law, practice and administration, this article provides expert tips from Annette Morley on ensuring that your last-minute self assessment return is correct.15 November 2013
- Director LoansChris Jones, Director of Tax Markets and Learning Solutions at Tolley talks about Corporate Tax issues, especially related to the topical issue of Director Loans.05 November 2013
- The taxation of distribution from Washington LLC - Ask an expertMy client has a 50% interest in a Washington LLC (which I have assumed behaves like a Delaware LLC). The LLC receives rental income from commercial properties of around $200,000 pa, with total profits of $100,000...31 October 2013
- Tolley’s Pension Taxation 2013-14For many years the United Kingdom has operated a system which encourages private pension provision through a system of tax reliefs. Tolley's Pension Taxation sets out how the pensions taxation system works and how that system fits into the UK system of taxation generally29 October 2013
- Examining the 2013 Finance BillFinance Bill 2013 shows the two sides of the government’s tax policy – the desire to encourage investment and reward entrepreneurial activity, set against the need to ensure that taxpayers pay tax in line with government policy.29 October 2013
- Chancellor's Budget 2013 Analysis from TolleyGuidanceIt is hard to look anywhere at the moment and not see all the details of what was included in the budget. However, the facts and figures themselves are often not enough on their own. Tolley have distiled the key facts and to let you know what the budget means to you and your clients. To access this free information simply visit www.tolley.co.uk/budget1329 October 2013
- The OECDs Action Plan on Base Erosion and Profit ShiftingOn 19 July, the OECD published its Action plan on base erosion and profit shifting, produced at the request of the G20 in response to growing public disquiet on the perceived avoidance of tax by some multinationals. This report provides: an overview of developments; a Q&A on the key issues; the 15 action points; and further reaction from tax experts.29 October 2013