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HMRC has issued two new guidance pages on full expensing and 50% first year allowances for companies.

HMRC has confirmed that proposals to reduce the availability of several taxpayer helplines have been put on hold.

HMRC has published updated guidance to reflect the revised R&D regime for accounting periods beginning on or after 1 April 2024

These Regulations are made to designate areas, known as ‘special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 and Part 4 (stamp duty land tax) of the Finance Act 2003.

These Regulations are made to designate areas, known as ‘special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001.

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

HMRC is consulting on two draft Statutory Instruments which, under powers introduced in

These Regulations prescribe the standard rate, lower rate and unauthorised disposals rate for Welsh landfill disposals tax chargeable on taxable disposals made on or after 1 April 2024.

Finance (No 2) Bill was published on 13 March 2024.

A consultation has been launched on improving the effectiveness of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (the ‘MLRs’).

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

The government has published the National Insurance Contributions (Reduction in Rates) (No.2) Bill.

These Regulations require claims for the creative sector tax reliefs to be submitted electronically. They also specify the additional information required to be provided by claimant companies in support of any claims for the creative sector tax reliefs.

HMRC has published responses to its consultation on business rates avoidance and evasion.

The government has published further details of six Investment Zones: Greater Manchester, Liverpool City Region, North East of England, South Yorkshire, and West Midlands and Tees Valley.

HMRC has made several additions and updates to its Stamp Taxes on Shares Manual (STSM) to deal with the changes to the 1.5% SDRT and stamp duty charges and growth market exemption (introduced by sections 19 and 20 of, and

The 6 March 2024 Spring Budget announced a further 2 percentage point cut in NICs for employees and the self-employed, although the income tax thresholds remain frozen. The government is also consulting on potential regulation of the tax advice market.

HMRC has published the outcome of the consultation on draft regulations for Electronic Sales Suppression (ESS).

These Regulations appoint 1 April 2024 for the purposes of commencing the amendments to the Corporation Tax Act 2009 made by Finance Act 2024, Sch 1 except those which relate to assignments and nominations and ancillary provisions for orders and regulations.

The CIOT has responded to HMRC’s technical consultation on draft guidance for two aspects of the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.