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Following the publication of

The CIOT has published its response to the inquiry into the Scottish Budget process in practice. The response focuses on the effectiveness of the Budget process in delivering tax policy in Scotland and highlights the need for improvements in legislative procedures for devolved taxes.

These Regulations are made to amend four pieces of secondary legislation to increase the late payment interest rate on amounts payable to HMRC in respect of unpaid tax liabilities by 1.5 percentage points.

The CIOT has issued a paper outlining its concerns about the wording of certain provisions in the

The Chancellor delivered the government鈥檚 Spring Statement on 26 March 2025. Although not a Budget or 鈥榤ajor fiscal event鈥� the statement included a number of tax announcements.

Finance Act 2025 received Royal Assent on 20 March 2025.

HMRC has published Issue 129 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

The Government has announced that it plans to increase the income tax self assessment (ITSA) reporting threshold for trading income from £1,000 to £3,000 gross within this Parliament. Other measures to help HMRC deliver Plan for Change are also announced.

10 March 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 version of the IHT grossing up calculator.

The subgroup which is chaired by HMRC has published new minutes of meetings.

The First-tier Tribunal has revised its guidance on the preparation of pdf bundles that was first published in 2021.

The CIOT has published a Finance Bill 2024-25 briefing on the report stage amendments for non-domicile changes.

HMRC has published its latest Stakeholder Digest (February 2025). This edition includes updates on new campaigns, guidance, and consultations relevant to UK tax practitioners.

HMRC has launched a consultation on reforms to inheritance tax agricultural property relief and business property relief intended to apply from 6 April 2026, specifically focusing on their application in relation to trusts.

The UK government has put forward 66 amendments to Finance Bill 2025 to be considered at Report Stage on 3 March 2025.

The 2025 UK-Andorra Double Taxation Convention was signed in London on 20 February 2025.

HMRC has published Issue 128 of the Agent Update which includes updates and reminders on MTD for income tax, employers NIC changes and filing of returns without an overlap relief figure.

HMRC has updated the guidance on the online tool 鈥楳anage your trust鈥檚 details鈥� to show which details can and cannot be changed using the online service.

HMRC has published a GAAR Advisory Panel opinion dated 29 October 2024 concerning reducing the value of an estate for IHT and avoiding IHT on a lifetime transfer by acquiring shares in a company and gifting those shares to an employee trust.