Access expert practical guidance and commentary
Tolley Knowledge Centre is an essential resource for accountants and tax specialists looking for topical tax intelligence and learning materials. Browse our free resources, produced by our industry-leading experts.
Corporation Tax | Employment Tax | Owner Managed Business | Personal Tax | Trusts and Inheritance Tax | VAT
- The big picture: Autumn Statement 2015While some may be feeling a touch of Budget fatigue with the fourth fiscal event in 12 months, the chancellor showed no signs of flagging in an Autumn Statement that raised £20bn in extra tax revenues, gave some relief to small businesses, and delivered £12bn p.a. of public spending cuts as part of the 2015 Spending Review by the end of the Parliament.02 December 2015
- Autumn Statement 2015At Tolley, we've been studying and analysing the changes, so that you don't need to lose any sleep – we've got it covered. We have been working throughout the afternoon and into the night to summarise not just what the changes are, but what they might mean for you and your clients26 November 2015
- Update on HMRCs digital strategy (November)07 November 2015
- Introduction to the diverted profits taxTolley Guidance has recently published a new sub-topic featuring detailed analysis and practical commentary on the diverted profits tax regime. This note highlights the scenarios within which a charge could arise, the entities which may be caught, the administrative considerations and sources of further information.02 November 2015
- Guide to completing a UK VAT return for businesses using the Flat Rate Scheme02 November 2015
- Finance Act and second Finance Bill 2015These notes provide a comprehensive insight into the impact of the changes and will be invaluable in helping you to appreciate the impact on your clients.12 October 2015
- Closing the gap – the real cost of the proposed dividend changesThe Tolley Guidance news item - The Closing the gap – the real cost of the proposed dividend changes brings the real impact to life and provides practical insights into what may come next.01 October 2015
- The view from HMRC’s Solicitor’s OfficeHMRC takes a great pride in its 80% success rate in tax avoidance cases before the tribunals and courts. Here, HMRC’s general counsel and solicitor Gill Aitken talks about HMRC’s approach to tax litigation in an exclusive Q&A with Tax Journal.14 September 2015
- Entrepreneurs’ Relief - chapter from Tolley’s Capital Gains Tax 2015-16Tolley have provided you with a comprehensive guide to entrepreneurs relief, which not only takes you through a reminder of the basic rules but also some of the more complex cases that will involve more thought to decide if the conditions have been satisfied03 August 2015
- All change on the taxation of dividends01 August 2015