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 ― 21 February 2022
  • Finance Bill
  • Finance Bill 2022: summary of amendments
  • Direct taxes
  • Money Laundering and Terrorist Financing (Amendment) Regulations, SI 2022/137
  • HMRC publishes guidance on veterans NIC relief
  • ATT warns of impact of R&D tax relief plan on small companies
  • Indirect taxes
  • Postponed VAT accounting and the flat rate scheme
  • HMRC guidance on VAT penalty reform timelines
  • More...
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Chargeable lifetime transfers

This guidance note explains how to calculate the amount of tax that arises under the lifetime charge. In general terms the lifetime charge will apply to individuals who transfer property into a trust that is subject to the relevant property regime. See the Chargeable transfers and Occasions of

23 Mar 2022 10:31 | Produced by Tolley Read more Read more

QIPs ― when do they apply?

This guidance note provides details of quarterly instalment payments (QIPs) for corporation tax purposes and which companies need to pay their tax liabilities in this manner.Generally, corporation tax is payable nine months and one day after the end of the relevant accounting period. However, large

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Qualifying charitable donations

Companies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’ includes:•qualifying cash donations to

16 May 2022 13:23 | Produced by Tolley Read more Read more