The Tolley+ Guidance Value Added Tax module provides tax professionals and accountants with accessible and practical guidance on a wide range of VAT issues. It caters to practitioners who advise multiple businesses as well as those who work in-house on the tax affairs of a single business.
Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
28 April 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors...
HMRC has published Revenue and Customs Brief 2 (2025) which provides information about the treatment of state-regulated care providers that form a VAT...
HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices....
HMRC has published Issue 130 of the Agent Update, providing a round-up of updates and reminders for tax practitioners....
22 April 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors...
Allowable expenses for property businessesGeneral itemsMany of the principles applying to allowable expenses for property businesses are similar to those that apply for trading and the rules for individuals in a property business are generally the same as for companies with some exceptions which are
Inter-spouse transferIntroductionWhen a chargeable asset is transferred between two spouses or civil partners, there is a disposal by the transferor spouse / civil partner and an acquisition by the transferee spouse / civil partner for capital gains tax purposes. For simplicity, spouses and civil
Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax