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 ― 17 January 2022
  • Coronavirus (COVID-19)
  • HMRC reminds businesses to declare COVID-19 grants on tax returns
  • Self-Employment Income Support Scheme
  • Direct taxes
  • HMRC updates CGT Manual for UK property returns
  • Indirect taxes
  • VAT penalty reform delayed
  • Making Tax Digital for VAT reminder
  • VAT group registration applications
  • More...
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Popular Articles

Using the spouse exemption

Arguably, the most important exemption from IHT is the married couple / civil partner exemption.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’). The exemption applies to inter-spouse

23 Mar 2022 10:52 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Taxation of dividend income

IntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash dividends and Non-cash dividends

22 Mar 2022 09:45 | Produced by Tolley Read more Read more

Patent box tax regime ― overview

Introduction to the regimeThe aim of the patent box regime is to provide an incentive for companies to develop and retain patents and other qualifying intellectual property within the UK as part of the Government’s growth agenda. Finance Act 2012 originally introduced the legislation governing the

19 May 2022 08:22 | Produced by Tolley Read more Read more