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

Utilising capital losses

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

26 Apr 2022 10:41 | Produced by Tolley Read more Read more

Subsistence expenses

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

22 Mar 2022 12:13 | Produced by Tolley in association with Philip Rutherford Read more Read more

Transactions in securities and the Phoenix TAAR on a company sale or winding-up

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

23 Jun 2022 10:25 | Produced by Tolley Read more Read more