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HMRC is consulting on further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.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

The Association of Taxation Technicians (ATT) has submitted a response to the policy paper and draft legislation on abolishing the Furnished Holiday Lettings (FHLs) regime from 6 April 2025.

The Value Added Tax (Caravans) Order 2024 (SI 2024/910) makes changes to the zero-rating provisions in VATA 1994 to ensure that residential caravans which are subject to new manufacturing standards continue to benefit from VAT relief.

The Association of Taxation Technicians (ATT) has submitted a response to the government policy paper on changes to the taxation of non-UK domiciled individuals.

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

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.

HMRC has published guidance on applying as an individual to receive UK rental income without UK tax deducted.

These Regulations are made to exempt compensation payments made under the Infected Blood Compensation Scheme, from Income Tax and Capital Gains Tax, and relieve payments from Inheritance Tax, with retrospective effect.

The ATT have made Budget representations on IHT relief on shares, mileage allowances, and trivial benefits.

These Regulations are made to amend the Income Tax (Earnings and Pensions) Act 2003 (IT(EP)A 2003) to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.

The Low Pay Commission has issued a statement on their approach to recommending minimum wage rates for April 2025.