The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

• Tax Day 2021 summary
• Personal tax
• Social investment tax relief (SITR): responses to a call for evidence
• Business tax
• Transfer pricing documentation
• Notification of uncertain tax treatment by large businesses
• Reform of the taxation of securitisation companies
• Employment tax
• Tackling disguised remuneration tax avoidance
• VAT
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• VAT ― partial exemption and the capital goods scheme
• Inheritance tax and trusts
• Taxation of trusts
• Reducing inheritance tax reporting requirements
• Administration of taxes
• Timely payment
• Raising standards in the tax advice market: professional indemnity insurance and defining tax advice
• The tax administration framework: supporting a 21st century tax system
• Clamping down on promoters of tax avoidance
• Preventing and collecting international tax debt
• Helping taxpayers get offshore tax right
• Other publications and future developments
• Calls for evidence and consultation responses
• Other analyses and reports
• Future developments
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