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

Consortium relief

IntroductionConsortium relief enables losses of a consortium company to be transferred to consortium members in proportion to the consortium member’s interest in the consortium company, and vice versa. Consortium relief is a flexible relief which is available in several different scenarios which are

23 Mar 2022 10:50 | Produced by Tolley Read more Read more

Taxable state benefits

The majority of state benefits (also called social security benefits) are managed by the Department of Work and Pensions (DWP) via the Jobcentre Plus.Some benefits are dependent on a national insurance contribution record (and different classes of national insurance provide different benefit

25 Feb 2022 15:23 | Produced by Tolley Read more Read more

Bare trusts ― income tax and CGT

This guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax liability falls on the trustees

23 Mar 2022 10:40 | Produced by Tolley Read more Read more