½Û×ÓÊÓƵ

The payment details used to pay by bank transfer have been updated on various HMRC guidance pages.

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

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.

The Association of Taxation Technicians (ATT) has submitted a response to the government policy paper on changes to the taxation of non-UK domiciled individuals.

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

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.