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

These Regulations are made to amend the Income Tax (Earnings and Pensions) Act 2003 (IT(EP)A 2003) to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.

The Low Pay Commission has issued a statement on their approach to recommending minimum wage rates for April 2025.

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

HMRC has updated its contact details on disguised remuneration.

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

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

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

HMRC has updated its guidance on Off-payroll working for clients around when the simplified test should be used.

HMRC has published two new postal forms which can be used to register a limited company or a partnership as a subcontractor with payment under deduction.

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

HMRC has published a new CIS301 postal form to register as a sole trader subcontractor with payment under deduction.

The European Commission has approved the Government’s extension of the Enterprise Investment Scheme (EIS) and the Venture Capital Trust scheme (VCT) until 2035.

HMRC has published revised advisory fuel rates for company cars which apply from 1 September 2024.

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 Gibraltar-UK social security agreement entered into force on 1 June 2024.

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.

The ATT has shared an update on the planned requirement for employers to provide detailed employees' hours data.

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

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