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The UK Government has halted changes to the interpretation of assimilated caselaw that otherwise were to have taken effect from 1 October 2024.

23 September 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published Agent Update issue 123 (19 September 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The payment details used to pay by bank transfer have been updated on various HMRC guidance pages.

16 September 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The Chartered Institute of Taxation (CIOT) have written to the minister regarding the Business Tax Roadmap.

HMRC has updated the service to submit information to support a claim for Research and Development (R&D) tax reliefs.

The Courts and Tribunals Judiciary (CTJ) has announced that the Administrative Court Judicial Review Guide 2024 has been published.

The Chartered Institute of Taxation (CIOT) have sent a submission to HMRC seeking clarification on their definition of ordinary share capital with respect to fixed rate shares.

The Chartered Institute of Taxation (CIOT) have published a Budget representation on interest and commercial restitution.

These Regulations amend the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 (SI 2023/813).

These Rules are made to implement a revised version of the Rules of the UK Supreme Court. The revised version of the Rules provides for a new digital case management portal and makes various smaller changes which reflect technological advancements or remedy issues which have become apparent since the current Rules were adopted. The overriding objective of the Rules remains to secure that the Court is accessible, fair and efficient.

The Budget Responsibility Act 2024 has received Royal Assent.

The CJEU has confirmed the European Commission’s 2016 decision that Ireland granted unlawful state aid to Apple, setting aside the previous judgment of the General Court.

The Association of Taxation Technicians (ATT) has submitted a response to the policy paper and draft legislation on abolishing the Furnished Holiday Lettings (FHLs) regime from 6 April 2025.

HMRC has published guidelines to advise businesses about best practice approaches to transfer pricing to lower risk and avoid common mistakes.

9 September 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published guidance on applying as an individual to receive UK rental income without UK tax deducted.

The ATT have made Budget representations on IHT relief on shares, mileage allowances, and trivial benefits.

Certain provision of the Finance Act 2024 (FA 2024) came into force on 3 September 2024.