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 ― 28 February 2022
  • Finance Act 2022
  • Finance Bill 2022: summary of amendments
  • Direct taxes
  • Purchases of own shares: multiple completion contracts
  • Company cars: advisory fuel rates from 1 March 2022
  • Automation of PPI taxed interest repayment applications
  • Statutory Sick Pay (Coronavirus) (Miscellaneous Amendments) Regulations, SI 2022/176
  • Indirect taxes
  • Updated plastic packaging tax guidance
  • More...
This content is no longer in use on TolleyGuidance

To view our latest tax guidance content,
sign in to TolleyGuidance or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL

There's no margin for error. Think Tax.
Think Tolley.

TolleyGuidance gives you direct access to critical, comprehensive and up-to-date tax information and expertise you can rely on.

TAKE A FREE TRIAL

Popular Articles

Effective tax rate planning

Calculation of the effective tax rateAn international group’s effective rate of tax is usually calculated as the amount of tax it pays divided by its consolidated profits. The effective tax rate depends largely on:•the rate of tax paid by each company in the group•the companies in which profits are

23 Mar 2022 10:51 | Produced by Tolley in association with Anne Fairpo Read more Read more

Tax returns to date of death

Personal representatives are responsible for finalising the deceased’s tax affairs. They must file outstanding tax returns and claim any repayments due.For many estates where the deceased’s tax was deducted under PAYE on pensions or employment, a refund is likely to arise because the deceased is

23 Mar 2022 10:48 | Produced by Tolley Read more Read more

Coronavirus (COVID-19) and VAT ― delaying payments

This guidance note covers measures in place to allow taxpayers to defer VAT payments as a result of pressures faced due to the coronavirus pandemic.For an overview of the impact of coronavirus on VAT more broadly, see the Coronavirus (COVID-19) and VAT ― overview guidance note.See also the CIOT

18 May 2022 14:02 | Produced by Tolley Read more Read more