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The Chancellor’s Budget on 30 October 2024 will increase employer NICs, raise the main rates of CGT, initiate reform of the tax treatment of carried interest, and confirmed the replacement of the remittance basis regime and removal of the VAT exemption for private school fees. Some of the smaller announcements were of equal interest, including extending mandation of Making Tax Digital for Income Tax and increasing the HMRC late-payment interest rate.

The CIOT has published its response to the Tribunal Procedure Committee consultation on possible changes to the procedure rules concerning the provision of written reasons for decisions and other case management measures.

HMRC has published issue 124 of Agent Update.

These regulations make consequential amendments to legislation in Great Britain and Northern Ireland to reflect the introduction of Pension Age Disability Payment (PADP) which will replace Attendance Allowance (AA) in Scotland.

These regulations bring section 1 of the Budget Responsibility Act into force.

The Home Office has published guidance on the information sharing measures

The CIOT and ATT have advised that HMRC has published an update on changes to the Agent Dedicated Line (ADL) service from 7 October 2024.

HMRC has updated the tax treaties page for Luxembourg.

The Courts and Tribunals Judiciary has announced that the E-Filing pilot scheme went live in the Administrative Court Office on 1 October 2024

The direct payment scheme which allows personal representatives to pay IHT from the deceased’s funds has been extended to investment providers.

HMRC has published its latest Stakeholder Digest (26 September 2024)

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

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.

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

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.