½Û×ÓÊÓƵ

The Autumn Budget will be on 30 October 2024. The Government has also published some tax documents.

HMRC has produced information for use by stakeholders to communicate with pensioners about simple assessments.

The Association of Taxation Technicians (ATT) has met with James Murray MP, the Exchequer Secretary to the Treasury, to discuss priorities for reforms to the tax system and how it can support economic growth.

New guidance has been issued as to when substantive, interlocutory and permission to appeal decisions of the Upper Tribunal (Tax and Chancery Chamber) will and will not be published.

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

The UK government has published a new Bill designed to ensure that announcements of ‘fiscally significant measures’ are subject to an independent assessment from the OBR.

HMRC has published Agent Update issue 121 (17 July 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

Opening the 2024–25 Parliamentary session on 17 July 2024, the King’s Speech set out the UK Government's legislative priorities.

The CIOT has written to the new Exchequer Secretary to the Treasury, James Murray MP, regarding tax issues for the new government.

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

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

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

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

The CIOT has released its second memorandum on the proposed changes to the domicile rules from 6 April 2025. This second memorandum covers the IHT proposals. The memorandum highlights some of the technical issues that will arise and the CIOTs suggestions for how these could be dealt with.

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

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

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

The CIOT has published its response to the HMRC consultation on the Cryptoasset Reporting Framework and Common Reporting Standard.

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