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The newsletter has been updated to remove information about a correction of the availability of an individual’s overseas transfer charge

HMRC has updated it guidance on VAT for private schools to add information on supplying special educational needs and disabilities (SEND) therapies and education.

Details of updates to HMRC import, export and customs guidance for the period from 12 to 18 November 2024.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 has received Royal Assent.

This report sets out recent developments in international tax reform and covers progress made on the implementation of the BEPS minimum standards and tax transparency, as well as updates on tax policy, tax and inequality and tax administration.

SI 2024/1167: Amendments are made to the Finance Act 2004 (FA 2004), the Taxation of Pension Schemes (Transitional Provisions) Order 2006, SI 2006/572, and the Registered Pension Schemes (Authorised Payments) Regulations 2009, SI 2009/1171 to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No 2) Act 2023 and the FA 2004. They come into force on 18 November 2024. (Updated from draft on 18 November 2024.)

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

These Regulations extend by 12 months the transitional arrangements for Gibraltar based firms to provide financial services in the United Kingdom. They will come into force on 16 December 2024.

The 2024 UK-Romania Double Taxation Agreement has been published by HMRC.

These Regulations correct an anomaly in the original Making Tax Digital penalties legislation, to make sure that HMRC can assess the second late-payment penalty before the tax due has been paid in full.

Published on 7 November 2024, Finance Bill 2025 includes many of the Autumn Budget announcements, with a revised version of the legislation to replace the tax treatment of resident but non-UK domiciled individuals.

The Government has published the NIC Bill to implement changes announced at Autumn Budget 2024.

This instrument enables the East Midlands Combined County Authority to claim a refund of VAT incurred on goods and services purchased for its non-business activities.

This instrument enables the Health Services Safety Investigations Body (HSSIB) to recover VAT incurred in cost-sharing arrangements.

Certain provision of the Finance Act 2021 (the 2021 Act) comes into force on 12 November 2024

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

Details of updates to HMRC import, export and customs guidance for the period from 29 October to 11 November 2024.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its bonus rates for SAYE Share Option Schemes