成人影音

The final version of the document as it has been laid in Parliament has been published.

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (the 2017 Act) to amend Schedule 21A (relief for special tax sites) which provides for a relief from land transaction tax for qualifying transactions of land within a special tax site.

This Order fulfils the indexation requirements in section 57 (indexation of allowances) of the Income Tax Act 2007 (ITA 2007) in respect of blind person鈥檚 allowance and married couple鈥檚 allowance, which are increased by reference to the Consumer Price Index.

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 166 for January 2025

This Order fulfils the indexation requirements in section 828A (indexation of the fixed amount and the amount per adult and child) of the Income Tax (Trading and Other Income) Act 2005 (IT(TOI)A 2005) in respect of qualifying care relief amounts, which are increased by reference to the consumer price index.

Department for Work and Pensions (DWP) has concluded its annual statutory review of the Automatic Enrolment (AE) thresholds for the 2025 to 2026 financial year

The CIOT has published its response to the HMRC consultation on 鈥淭he Tax Administration Framework Review: New ways to tackle non-compliance鈥�. The response addresses various proposals aimed at improving tax compliance and administration.

The CIOT has published its response to the HMRC consultation on 鈥淪implifying the Taxation of Offshore Interest鈥�. The response addresses the complexities and potential solutions for taxing overseas investment income.

20 January 2025 - 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 notice on digital record keeping for Making Tax Digital for Income Tax. It has also updated the notice on the information to be submitted with details about the quarterly update information that must be provided by a relevant person with property income and profits from a jointly let property.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

Details of updates to HMRC import, export and customs guidance for the period from 14 to 20 January 2025.

Certain provision of the Neonatal Care (Leave and Pay) Act 2023 (the 2023 Act) come into force on 17 January 2025.

HMRC has published Issue 127 of the Agent Update with updates and information relevant to tax agents and their clients.

HMRC has published GfC12 guidelines 鈥楬elp with labour supply chain assurance鈥�.

The Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has released a compilation of qualified domestic rules and tools to streamline the administration of the global minimum tax.

The guidance on 鈥淔inalise your income tax position鈥� has been updated.

The Co-Chairs of the Inclusive Framework on BEPS have provided an update on the progress of Pillar One of the Two-Pillar Solution to address tax challenges arising from the digitalisation of the economy.

SI 2025/26: This Order is made to designate the Customs Site No 1 Forth as a special area for customs purposes (a 鈥榝ree zone鈥�) and appoints Forth Ports Limited as the responsible authority for the free zone designated by this Order pursuant to the Treasury鈥檚 powers under section 100A of the Customs and Excise Management Act 1979 (CEMA 1979). It has effect for a period of 10 years beginning with 14 January 2025.

13 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors