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The CIOT has commented on the draft Finance Bill 2024 legislation on abolishing the pensions lifetime allowance.

19 September 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake.

The government is to legislate to preserve the current 0% stamp duty/SDRT (stamp tax) charge on the issue (and on exempt capital-raising transfers) of UK shares and securities to a depositary or a clearance service operator or their nominees.

This Order appoints 30 September 2023 as the day on which the late-payment and repayment interest provisions come into force for the purposes of the economic crime (anti-money laundering) levy.

The CIOT has commented on the draft Finance Bill 2024 legislation which will introduce additional information reporting requirements for businesses.

The CIOT has commented on the draft Finance Bill 2024 legislation which introduces a new strict liability criminal offence for a person who, without reasonable excuse, fails to comply with a stop notice issued by HMRC requiring them to stop promoting a tax avoidance scheme.

11 September 2023 - 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 on reportable cross-border arrangements under the Mandatory Disclosure Rules (MDR).

The ATT has submitted comments on the draft Finance Bill 2024 legislation which will enable HMRC to specify additional information to be reported in tax returns and via PAYE.

HM Treasury has announced that Autumn Statement 2023 will take place on Wednesday 22 November 2023

HMRC鈥檚 Stakeholder Digest (31 August 2023) provides a round-up of recent news and updates.

4 September 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has updated its standard for agents information about how HMRC treats assignments of income tax repayments by a taxpayer to their agent.

HMRC has launched a technical consultation seeking views on draft tax regulations to specify which assets are to be treated as structural assets of an insurance company鈥檚 long-term business.

29 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The CIOT have shared an update from HMRC that the online 鈥榞-form鈥� process for requesting overlap details will be available from 11 September 2023 (previously due to be launched on 29 August 2023).

21 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Russia has suspended substantially all material provisions of many of its Double Taxation Agreements

HMRC has published Agent Update issue 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.