The Tolley+ Guidance Corporation Tax module tackles the complex interplay of an individual’s tax affairs with that of their business. The module focuses on the tax implications at every stage of a business life-cycle, from incorporation to exit.
Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
30 June 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors...
HM Treasury has confirmed that an agreement has been reached on global minimum tax, which has led to the removal of Section 899 from the One Big...
These Regulations amend the International Tax Compliance Regulations 2015, SI 2015/878, which require UK financial institutions to report information...
HMRC has published its latest Stakeholder Digest (24 June 2025)....
These Regulations are made to provide an exemption from Stamp Duty and Stamp Duty Reserve Tax (SDRT) for transfers of shares in connection with...
Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into
First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were
Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2