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 ― 9 August 2021
  • Coronavirus (COVID-19)
  • HMRC guidance: CJRS update
  • Direct taxes
  • Statement of Practice 1 (2010)
  • Indirect taxes
  • Updated HMRC guidance: Changes to notifying an option to tax land and buildings
  • HMRC guidance to register an estate as a personal representative or manage the estate's details
  • Consultations
  • CIOT response: Simplifying the VAT Land Exemption
  • 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

Think Tax.
Think Tolley.

Critical, comprehensive and up-to-date tax information

LEARN MORE LEARN MORE

Popular Articles

Reduced VAT rate ― supplies of fuel and power

The supply of fuel and power is treated as a supply of goods for VAT purposes. Supplies are fuel and power are normally liable to VAT at the standard rate. However, providing certain conditions are satisfied, it is possible for suppliers to charge the reduced rate of VAT on certain supplies of fuel

22 Dec 2021 18:49 | Produced by Tolley Read more Read more

Exemption ― overview ― items that are exempt from VAT

List of supplies that are exempt from VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9.It is important to remember that not all supplies that come within a heading will be exempt from VAT. For example, income from the placing of bets

22 Dec 2021 18:48 | Produced by Tolley Read more Read more

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

12 Jan 2022 13:30 | Produced by Tolley Read more Read more