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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 published a Budget representation on interest and commercial restitution.

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 Value Added Tax (Caravans) Order 2024 (SI 2024/910) makes changes to the zero-rating provisions in VATA 1994 to ensure that residential caravans which are subject to new manufacturing standards continue to benefit from VAT relief.

HMRC has published its latest Stakeholder Digest (29 August 2024).

HMRC has updated its Privacy Notice on the examination of business records, Artificial Intelligence (AI) and automated decision-making.

HMRC has published Agent Update issue 122 (21 August 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Foreign, Commonwealth & Development Office (FCDO) has updated its guidance on giving evidence by video link from abroad in a UK court or tribunal case.

HMRC has published new guidance and updated the collection of VAT tertiary legislation related to the VAT One Stop Shop (OSS) scheme.

HMRC has updated its guidance on ‘What will happen if you don’t pay your tax bill’.

The Tribunal Procedure Committee seeks views on potential amendments relating to the issue of full decisions.

HMRC is reducing the late-payment interest rate to 7.5% and the repayment rate to 4% from 20 August 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 12 August.

HMRC has updated its guidance on how to make changes to VAT registration details.

HMRC has published draft Finance Bill legislation on furnished holiday lettings, Pillar 2 and VAT for private schools.

The Autumn Budget will be on 30 October 2024. The Government has also published some tax documents.

The Association of Taxation Technicians (ATT) has met with James Murray MP, the Exchequer Secretary to the Treasury, to discuss priorities for reforms to the tax system and how it can support economic growth.

New guidance has been issued as to when substantive, interlocutory and permission to appeal decisions of the Upper Tribunal (Tax and Chancery Chamber) will and will not be published.

The UK government has published a new Bill designed to ensure that announcements of ‘fiscally significant measures’ are subject to an independent assessment from the OBR.