Tolley Tax Guidance

Expert practical guidance and workflow tools for tax professionals

Tolley®Guidance
Always up to date, always accurate and always simple to use.

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.

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Popular Articles

What is input tax?

This guidance note provides an overview of what conditions need to be met before a business is entitled to treat VAT incurred as input tax. This note should be read in conjunction with the other notes in the ‘Claiming input tax’ subtopic. For a flowchart outlining the procedure for claiming input

20 Apr 2022 12:25 | Produced by Tolley Read more Read more

Chargeable transfers

This guidance note provides an overview of the basic principles of inheritance tax, when it is charged and how it is calculated. It contains links and references to other parts of the module where more details can be found.Transfers of valueInheritance tax is based on the concept of a transfer of

23 Mar 2022 10:58 | Produced by Tolley Read more Read more

Share for share exchange

This guidance note considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a purchasing company to the shareholder(s) for their shares in a target company could be in the form of either:•new shares in the purchasing company in exchange

27 Jun 2022 10:02 | Produced by Tolley Read more Read more