Main tax return

Providing comprehensive resources to help you stay current in Main tax return. Count on Tolley for latest news and analysis, access to relevant cases, legislation and expert commentary.

This is the latest tax guidance provided on main tax returns to provide the best possible service to your customers.

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Popular Articles

Utilising the capital gains tax annual exemption

Taxpayers may wish to consider basic tax planning arrangements in use the capital gains tax annual exemption. This type of tax planning is often reviewed at the end of the tax year.This guidance note first looks at the annual exemption in detail and then various tax planning strategies that might be

26 Apr 2022 10:42 | Produced by Tolley Read more Read more

Close companies

Generally speaking, inheritance tax (IHT) is charged only on transfers of value by individuals and trusts. However, to prevent avoidance of the tax, the charge is extended to participators in close companies where:•a close company makes a transfer of value, or•the share capital or loan capital of a

23 Mar 2022 10:53 | 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