Knowledge Centre

There have been several changes to the tax legislation this year which affect employers and their employees. Employers need to be aware of these changes, a majority of which applied from April 2018 and here we provide a reminder of the five most important in the field of employment tax.

Written by our expert team of tax writers, editors and technical team, Tolley's Autumn Budget coverage provides you with free in-depth analysis, practical guidance and commentary on the Budget, and its impact on you and your clients.

There was the time I was asked to ring a lawyer to discuss a tax point arising on a sale of my client’s company. I was only after I had started the call, that I realised that I had no idea whether he was acting for my client or for the purchaser...

The Tax Pathway is a new route to membership of both the Association of Taxation Technicians and the Chartered Institute of Taxation and brings together the exceptional tax compliance knowledge delivered by the ATT qualification with the CTA, the gold standard of quality for tax professionals

Statement 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.

For 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 generally

For 2013/14 onwards, all unincorporated businesses can deduct certain types of expenditure on a simplified flat rate basis in computing their taxable trading income. Detailed in-depth information on this change can be found in this brand new chapter from Tolley's Income Tax 2013-2014.

Finance 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.

This selection provides summaries of 10 of the most important recent tax cases, taken from Tax Journal's weekly case summaries of the 'tax cases that matter'.