In your world, where there is no margin for error, Tolley®Guidance provides practical help with examples and template documents that demonstrate how to apply legislation in real-world situations. Designed to simply and quickly give you the information you need, Tolley®Guidance is intuitive to use. Written in clear language, Tolley®Guidance breaks down complex issues into easily digestible modules, with links to source legislation to provide the reassurance that customers demand.
Find out more about some of the key tax changes that have arisen as a result of the UK leaving the EU Single Market and Customs Union.
The 31 January Tax Return deadline is fast approaching. Below you will find our most popular guidance notes which give you expert commentary and practical guidance to support you during Tax Return season.
As we continue to experience the ever evolving impact of Coronavirus (COVID-19) on both our personal and professional lives, we at Tolley have produced simple and practical guidance on how best to support you, your organisation, and your clients through these unprecedented times.The guidance notes that feature below has been developed to provide tax practitioners and accountants with commentary and practical guidance on all the latest tax measures set out by the Chancellor to support businesses and individuals through the impact of COVID-19.
Our tax experts have highlighted some key guidance notes from a variety of practice areas that may be useful to you and your colleagues during year end planning for your clients.
Chancellor Rishi Sunak delivered his third Autumn Budget on 27th October, announcing the Government's tax and spending plans for the year ahead after what has been an unprecedented 12 months. Our unrivalled team of tax experts have created in-depth commentary and practical guidance covering all the latest tax changes from the 2021 Autumn Budget, helping you understand what the announcement means for you and your clients.
Why capital losses are importantCapital losses are usually set against the capital gains that arise in the same year as the loss, reducing the total taxable gains for that year. Losses not used in this fashion are normally carried forward to be set against the next available gains.However, in
IntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel. See the Travel expenses guidance note for more information of when
The transactions in securities (TiS) legislation is anti-avoidance legislation aimed at situations where close company shareholders have engineered a disposal of shares to obtain a beneficial capital gains tax (CGT) rate, ie avoid income tax, on specified transactions.The targeted anti-avoidance
Year-end tax planning
