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This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

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

  • Weekly tax highlights ― 11 April 2022
  • Direct taxes
  • HMRC clarifies extended loss carry-back for companies
  • Social Security (Contributions) (Amendment No 2) Regulations 2022
  • Indirect taxes
  • End of VAT reduced rate for hospitality sector
  • MTD mandated for all VAT-registered businesses
  • : Energy-saving materials
  • Overpaid import VAT on dental prostheses
  • Administration
    • More...
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Employment Tax

Subsistence expenses

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Value Added Tax

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Employment Tax

Working rule agreements

Working rule agreements are used in the construction industry and similar areas. They are national agreements made between trade unions and employers across the country, setting out the terms and conditions that apply to particular categories of hourly paid manual workers. The workers concerned are

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