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HMRC has launched a technical consultation on draft guidance for two aspects of the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.

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

This Order appoints 4 March 2024 as the day on which FA 2009, ss 101, 102 come into force for the purposes of electronic sales suppression penalties.

The CIOT has responded to the consultation on the draft legislation on The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024.

Finance Bill 2024 has cleared all House of Commons stages and will next move to the House of Lords. The Lords version of the Bill is now available.

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

HMRC鈥檚 latest Digest (30 January 2024) provides short updates on various topics, including an enforcement notice on misleading repayment agent adverts and changes to paternity leave and pay from 8 March 2024.

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

These Regulations are made to amend the National Minimum Wage Regulations 2015,

The UK Supreme Court (UKSC) has published a practice note issued by President of the Supreme Court and Chairman of the Judicial Committee, Lord Reed, on 22 January 2024, in respect of the UKSC and Judicial Committee of the Privy Council (JCPC). Lord Reed has noted that the UKSC and JCPC have made substantive changes in the UKSC and JCPC Practice Direction (PD) 3 on applications for permission to appeal; JCPC PD 4 on notice of appeal; UKSC and JCPC PD 6 on the appeal hearing; and UKSC and JCPC PD 7 on applications, documents, forms and order. These changes are effective from 22 January 2024.

These Regulations designate areas in Humber as freeport tax site with effect from 13 February 2024.

These regulations amend regulation 33(3)(a) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to redefine 鈥淗igh-Risk Third Countries鈥� (鈥淗RTCs鈥�) as those countries identified by the Financial Action Task Force ("FATF鈥�) in the lists the FATF publish from time to time, as 鈥淗igh-Risk Jurisdictions Subject to a Call for Action鈥� and 鈥淛urisdictions Under Increased Monitoring鈥�.

22 January 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 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

The CIOT has published Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.

8 January 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 the use of alternative dispute resolution.

HMRC has published Agent Update issue 115 (20 December 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Scottish Government published its 2024-25 Budget on 19 December 2023.