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Weekly Roundup HMRC Manuals: 19 February 2024

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

19 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

Call for evidence: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards

HMRC has launched a consultation to welcome views on how a range of topics relating to HMRC’s enquiry and assessment powers, penalties, and safeguards could be reformed.

16 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

Consultation: Draft guidance - Research and Development (R&D) tax reliefs: new contracting out rules and overseas restrictions

HMRC has launched a technical consultation on draft guidance for two aspects of the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.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 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 12 February 2024

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

12 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/133 The Finance Act 2009, Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order 2024

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.

08 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024

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

08 Feb 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Finance Bill 2024: Lords Bill published

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.

08 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 5 February 2024

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

05 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - 30 January 2024

HMRC’s 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.

31 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 29 January 2024

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

29 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/75 The National Minimum Wage (Amendment) Regulations 2024

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

26 Jan 2024 00:00 | Published by a Tolley Employment Tax expert

UKSC publishes Practice Note 22 January 2024

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.

26 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/71 The Designation of Special Tax Sites (Humber Freeport) Regulations 2024

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

24 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/69 The Money Laundering and Terrorist Financing (High-Risk Countries) (Amendment) Regulations

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 “High-Risk Third Countries†(“HRTCsâ€) as those countries identified by the Financial Action Task Force ("FATFâ€) in the lists the FATF publish from time to time, as “High-Risk Jurisdictions Subject to a Call for Action†and “Jurisdictions Under Increased Monitoringâ€.

23 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 22 January 2024

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

22 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Agent update: issue 116

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.

18 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 16 January 2024

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

16 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Finance Bill 2023-24

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

12 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 8 January 2024

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

08 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC updated guidance: Alternative dispute resolution to settle a tax dispute

HMRC has updated its guidance on the use of alternative dispute resolution.

08 Jan 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

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