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HMRC has updated its guidance for trustees on authorising an agent to access the trust.

The CIOT has shared an update from HMRC clarifying the scope of the exclusions from the trust registration service on insurance policies with surrender values.

12 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Draft legislation for the next Finance Bill will be published on Tuesday 20 July 2021.

5 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The First-Tier Tribunal (FTT) has updated its guidance on delivering PDF bundles for use in hearings in the Tax Chamber.

21 June 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its Stamp Duty Land Tax (SDLT) guidance to add information on checks, repayments and paying back amounts that are not due.

The Forum of Heads of Tax Crime Investigation has welcomed the launch of a new edition of the global reference guide setting out the ten core requirements for jurisdictions to be able to effectively tackle tax crime.

HMRC has updated it guidance on the Conditional Exemption Tax incentive scheme to deal with variations to the scheme arising from issues related to the coronavirus (COVID-19) pandemic.

14 June 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Finance Act 2021

The Law Society has responded to HMRC’s consultation on a range of new measures to disrupt the business models relied on by promoters of tax avoidance.

31 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

24 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its guidance with information on the new requirements for a trust registered before 4 May 2021.

HMRC has published the May 2021 edition of the HMRC Trusts and Estates Newsletter.

HMRC has published a new specific manual dealing with the new trust registration requirements.

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.