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These Regulations are made to designate areas, known as 鈥榮pecial tax sites鈥�, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 and Part 4 (stamp duty land tax) of the Finance Act 2003.

The UK is suspending the Russia and Belarus Double Tax Treaties from April 2025.

HMRC has published its latest Stakeholder Digest (January 2025).

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

The CIOT has published its response to the consultation on the proposed inclusion of unused pension funds and death benefits within a person's estate for inheritance tax purposes from 6 April 2027.

The consultation on improving the data collected by HMRC from taxpayers has concluded and the outcome and next steps has been published.

These Regulations are made to amend 116 pieces of UK secondary legislation and 130 pieces of assimilated direct EU legislation in relation to retained EU law reform. They amend or revoke various provisions of subordinate legislation and assimilated direct legislation in consequence of certain provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023). They are made in exercise of legislative powers under the REUL(RR)A 2023 in connection with assimilated law. They came into force on 27 February 2025.

The Government has published a raft of amendments to be considered by the Public Bill Committee. Most of the changes affect the replacement of remittance basis/domicile Schedules.

27 January 2025 - 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 address the tax consequences of changes arising from the rectification exercises carried out by the Parliamentary Contributory Pension Fund (PCPF), the Members of the Senedd Pension Scheme (Senedd Scheme) or an Assembly Members鈥� Pension Scheme (Northern Ireland)

The Government has commissioned a new independent review of the Loan Charge.

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.

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

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.

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

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�.