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The CIOT and ICAEW have published a report addressing HMRC’s customer service challenges, setting out ten recommendations for improvements.

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

These Regulations are made to designate the special tax sites within, or connected to, a freeport in which certain tax reliefs are available (known as special tax sites).

This Order provides for an increase in the rate of the Additional Dwelling Supplement (ADS) announced in the Scottish Budget 2025-26.

The Scottish Finance Secretary Shona Robison delivered the Scottish Budget on Wednesday 4 December 2024.

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

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

The European Commission announced that it has closed three in-depth State aid investigations into transfer pricing tax rulings granted by Luxembourg to Fiat and Amazon, and by the Netherlands to Starbucks.

HMRC has updated guidance on registering as an agent or receiving an agent code to confirm the timescale for a response is now up to 40 days.

The UK Government has set out next stages for Parliamentary scrutiny of the Finance Bill.

The CIOT has written a letter to the Chair of the Treasury Committee, Dame Meg Hillier MP regarding some of the tax measures in the October 2024 Budget.

HMRC has published updated advisory fuel rates for company cars, effective from 1 December 2024.

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

HMRC has published issue 125 of Agent Update.

HMRC has published details of the online service to use when replacing the filing member for an existing Pillar 2 top-up taxes account.

HMRC is reducing the late-payment interest rate to 7.25% and the repayment rate to 3.75% from 26 November 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 18 November.

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (the LTTA 2017) to insert a new Schedule 21A (relief for special tax sites) which provides for a new relief from land transaction tax for qualifying transactions of land within a special tax site.

HMRC has published new guidance on paying Pillar 2 top-up taxes

These Regulations outline the methodology for calculating the average prices of oil and gas over a reference period, which will determine if the conditions for the early termination of the Energy Profits Levy (the Energy Security Investment Mechanism) under Section 17A(1) of the Energy (Oil and Gas) Profits Levy Act 2022 (the 2022 Act) have been met.

The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 has received Royal Assent.