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

HMRC has published Agent Update issue 123 (19 September 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has published a suite of new guidance on registering for corporation tax

The payment details used to pay by bank transfer have been updated on various HMRC guidance pages.

The OECD has published a report on the seventh annual peer review of Country-by-Country (CbC) Reporting.

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

The Chartered Institute of Taxation (CIOT) have written to the minister regarding the Business Tax Roadmap.

HMRC has updated the service to submit information to support a claim for Research and Development (R&D) tax reliefs.

The Courts and Tribunals Judiciary (CTJ) has announced that the Administrative Court Judicial Review Guide 2024 has been published.

The Chartered Institute of Taxation (CIOT) have sent a submission to HMRC seeking clarification on their definition of ordinary share capital with respect to fixed rate shares.

HMRC is consulting on further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.

The Chartered Institute of Taxation (CIOT) have published a Budget representation on interest and commercial restitution.

These Regulations amend the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 (SI 2023/813).

These Rules are made to implement a revised version of the Rules of the UK Supreme Court. The revised version of the Rules provides for a new digital case management portal and makes various smaller changes which reflect technological advancements or remedy issues which have become apparent since the current Rules were adopted. The overriding objective of the Rules remains to secure that the Court is accessible, fair and efficient.

The Budget Responsibility Act 2024 has received Royal Assent.

The CJEU has confirmed the European Commission’s 2016 decision that Ireland granted unlawful state aid to Apple, setting aside the previous judgment of the General Court.

HMRC has published guidelines to advise businesses about best practice approaches to transfer pricing to lower risk and avoid common mistakes.

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

The CIOT has published its response to the government's call for evidence on the tax treatment of carried interest.

HMRC has published its latest Stakeholder Digest (29 August 2024).