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These Regulations are made to amend and modify primary and secondary legislation to make further consequential provisions in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No 2) Act 2023 (F(No2)A 2023) and the Finance Act 2024 (FA 2024).

HMRC has published details of a new process for claiming PAYE employment expenses that come into effect on 14 October.

The Home Office has published guidance on the information sharing measures

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

The CIOT and ATT have advised that HMRC has published an update on changes to the Agent Dedicated Line (ADL) service from 7 October 2024.

HMRC has updated the tax treaties page for Luxembourg.

The Courts and Tribunals Judiciary has announced that the E-Filing pilot scheme went live in the Administrative Court Office on 1 October 2024

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

HMRC has published its latest Stakeholder Digest (26 September 2024)

The UK Government has halted changes to the interpretation of assimilated caselaw that otherwise were to have taken effect from 1 October 2024.

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

HMRC has published Agent Update issue 123 (19 September 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has published its latest Pension scheme newsletter (September 2024).

The payment details used to pay by bank transfer have been updated on various HMRC guidance pages.

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

The Chartered Institute of Taxation (CIOT) have written to the minister regarding the Business Tax Roadmap.

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 published a Budget representation on interest and commercial restitution.

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.