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UK suspends Russia and Belarus Double Tax Treaties

The UK is suspending the Russia and Belarus Double Tax Treaties from April 2025.

04 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Making Tax Digital

HMRC has updated ‘Find out if and when you need to use Making Tax Digital for Income Tax’ to confirm various points.

04 Feb 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC import, export and customs guidance: 3 February 2025

Details of updates to HMRC import, export and customs guidance for the period from 28 January to 3 February 2025.

03 Feb 2025 00:00 | Published by a

HMRC Stakeholder Digest: January 2025

HMRC has published its latest Stakeholder Digest (January 2025).

03 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 3 February 2025

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.

03 Feb 2025 00:00 | Published by a

Weekly Roundup HMRC Manuals: 3 February 2025

3 February 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

03 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT consultation response: Inheritance Tax on pensions: liability, reporting and payment

The CIOT has published its response to the consultation on the proposed inclusion of unused pension funds and death benefits within a person's estate for inheritance tax purposes from 6 April 2027.

30 Jan 2025 00:00 | Published by a Tolley Employment Tax expert

Consultation: Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance

HMRC has launched a consultation on supplementary draft guidance for Multinational Top-up Tax and Domestic Top-up Tax. This consultation will close on 8 April 2025.

29 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Consultation Outcome: Draft legislation: Improving the data HMRC collects

The consultation on improving the data collected by HMRC from taxpayers has concluded and the outcome and next steps has been published.

29 Jan 2025 00:00 | Published by a Tolley Employment Tax expert

SI 2025/84 The Income Tax (Additional Information to be included in Returns) Regulations 2025

These Regulations are made to specify information on start and end dates of self-employment, which the self-employed are required to provide to HMRC via their Income Tax Self Assessment return, and additional information about dividend income which directors of owner-managed companies are required to provide to HMRC via their Income Tax Self Assessment return.

29 Jan 2025 00:00 | Published by a Tolley Personal Tax expert

SI 2025/82 The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendments) Regulations 2025

These Regulations are made to amend 116 pieces of UK secondary legislation and 130 pieces of assimilated direct EU legislation in relation to retained EU law reform. They amend or revoke various provisions of subordinate legislation and assimilated direct legislation in consequence of certain provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023). They are made in exercise of legislative powers under the REUL(RR)A 2023 in connection with assimilated law. They came into force on 27 February 2025.

28 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Rates relief to be withdrawn from private schools in Wales

Following consultation, the Welsh Government has confirmed that it will end charitable business rates relief for fee-charging schools. The change will come into effect on 1 April 2025, if it is approved by the Senedd.

28 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 27 January 2025

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.

27 Jan 2025 00:00 | Published by a

Finance Bill 2025 roundup (24 January 2025): latest Government amendments

The Government has published a raft of amendments to be considered by the Public Bill Committee. Most of the changes affect the replacement of remittance basis/domicile Schedules.

27 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 27 January 2025

27 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

27 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 27 January 2025

Details of updates to HMRC import, export and customs guidance for the period from 21 to 27 January 2025.

27 Jan 2025 00:00 | Published by a

SI 2025/52 The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025

These Regulations are made to address the tax consequences of changes arising from the rectification exercises carried out by the Parliamentary Contributory Pension Fund (PCPF), the Members of the Senedd Pension Scheme (Senedd Scheme) or an Assembly Members’ Pension Scheme (Northern Ireland)

24 Jan 2025 00:00 | Published by a Tolley Employment Tax expert

Independent Review of the Loan Charge

The Government has commissioned a new independent review of the Loan Charge.

24 Jan 2025 00:00 | Published by a Tolley Employment Tax expert

Final version of Charter for Budget Responsibility published

The final version of the document as it has been laid in Parliament has been published.

23 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/54 The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (the 2017 Act) to amend Schedule 21A (relief for special tax sites) which provides for a relief from land transaction tax for qualifying transactions of land within a special tax site.

23 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

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Qualifying charitable donations

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