Knowledge Centre

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.

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'.

These chapter covers the tax regime of Germany and Australia and provides essential information for any adviser who needs to understand the tax implications of their clients' activities there.

This month, the G8 summit at Lough Erne has been the focus of media attention and there were a number of commitments on taxation made by the leaders, mainly around transparency and information sharing.

A selection of information has been taken from Tolley's Value Added Tax to provide you with overviews of major changes in VAT. Tolley's Value Added Tax offers a complete picture of VAT. It includes in-depth coverage of UK and EU legislation, HMRC material, case law and tribunal decisions

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...