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Topical issues

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

Our tax professionals have created content specifically on topical issues in order that you can provide the most recent and relevant advice to your clients

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Popular Articles

Trusts and Inheritance Tax

Transfer of assets to beneficiaries โ€• legal, administration and tax issues

Transfer of assets to beneficiaries โ€• legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

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Exemption โ€• insurance โ€• overview

Exemption โ€• insurance โ€• overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance โ€• specific transactions and Exemption โ€• insurance โ€• brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of

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Owner-Managed Businesses

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more Read more
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