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Weekly Roundup HMRC Manuals: 24 June 2024

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

24 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT comments: Budget 2024 inheritance tax and domicile proposals

The CIOT has released its second memorandum on the proposed changes to the domicile rules from 6 April 2025. This second memorandum covers the IHT proposals. The memorandum highlights some of the technical issues that will arise and the CIOTs suggestions for how these could be dealt with.

20 Jun 2024 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Weekly Roundup HMRC Manuals: 18 June 2024

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

18 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 10 June 2024

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

10 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT comments: Penalties for Failure to Pay Tax

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

07 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Practice Direction from the Senior President of Tribunals: Reasons for decisions

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

05 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Cryptoasset Reporting Framework and Common Reporting Standard

The CIOT has published its response to the HMRC consultation on the Cryptoasset Reporting Framework and Common Reporting Standard.

04 Jun 2024 00:00 | Published by a Tolley Personal Tax expert

Weekly Roundup HMRC Manuals: 3 June 2024

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

03 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Pensions schemes newsletter 160 — May 2024

HMRC has published Pensions schemes newsletter 160 for May 2024.

30 May 2024 00:00 | Published by a Tolley Employment Tax expert

CIOT response: Raising standards in the tax advice market - strengthening the regulatory framework and improving registration

The CIOT has responded to the HMRC consultation on Raising standards in the tax advice market - strengthening the regulatory framework and improving registration.

30 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Public Accounts Committee (PAC) inquiry into HMRC customer service

The CIOT has submitted written evidence to the PAC’s inquiry into HMRC customer service.

29 May 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - 24 May 2024

HMRC has published its latest Stakeholder Digest (24 May 2024)

28 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 28 May 2024

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

28 May 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/671 The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024

These regulations designate special tax sites in the Forth Green Freeport in Scotland.

23 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CC/FS83 - Compliance checks: Corresponding with HMRC electronically

HMRC has published a new factsheet about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

23 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 20 May 2024

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

20 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: land transaction tax reliefs

The Stamp Taxes Practitioners Group (STPG) and CIOT have published their response to the Welsh Government consultation on the proposed changes to land transaction tax reliefs.

17 May 2024 00:00 | Published by a Tolley Personal Tax expert

Employment Related Securities Bulletin 55

HMRC has published Employment Related Securities (ERS) Bulletin 55.

16 May 2024 00:00 | Published by a Tolley Employment Tax expert

Agent update: issue 120

HMRC has published Agent Update issue 120 (15 May 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

15 May 2024 18:30 | Published by a Tolley Corporation Tax expert

National Audit Office Report: HMRC customer service

The National Audit Office (NAO) has published a report that examines the extent to which HMRC is well-placed to provide the services that taxpayers need within its planned resources.

15 May 2024 00:00 | Published by a Tolley Corporation Tax expert

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BPR ― trading and investment businesses

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14 Jul 2020 15:36 | Produced by Tolley Read more Read more

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more