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The Courts and Tribunals Judiciary has published updated guidance on the use of artificial intelligence (AI), replacing its December 2023 guidance.

The CIOT has exchanged emails with HMRC regarding the application of going concern rules in the context of intra-group transfers of trade, where such transfers do not occur within the accounting period for which an R&D claim is being made.

HMRC has published new guidance on choosing an agent for MTD for income tax.

HMRC has updated it guidance ‘What to do if your tax agent business is changing’ to add information on what to do if an agency stops trading.

HMRC has issued a new factsheet: Compliance checks: Automatic Exchange of Information obligations — CC/FS46

HM Treasury has announced that the planned publication of a consultation on the tax treatment of predevelopment costs is being postponed.

14 April 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has updated the page ‘Sign up for Making Tax Digital for Income Tax’.

These Regulations provide for exemptions from capital gains tax, corporation tax, income tax and a relief from inheritance tax for payments received under Horizon Shortfall Scheme Appeals, an independent appeals process created by the Department for Business and Trade.

7 April 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

In the Treasury minutes published on 3 April 2025, the Government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2024-25 on HMRC Customer Service and Accounts, and Tax evasion in the retail sector.

HMRC has updated various pages of guidance on Making Tax Digital for Income Tax and published a new page.

These directions specify the procedures for electronic communications related to claim notifications, additional information, and amendments to company tax returns containing an R&D claim.

31 March 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Following the publication of

The CIOT has published its response to the inquiry into the Scottish Budget process in practice. The response focuses on the effectiveness of the Budget process in delivering tax policy in Scotland and highlights the need for improvements in legislative procedures for devolved taxes.

These Regulations are made to amend four pieces of secondary legislation to increase the late payment interest rate on amounts payable to HMRC in respect of unpaid tax liabilities by 1.5 percentage points.

The Chancellor delivered the government’s Spring Statement on 26 March 2025. Although not a Budget or ‘major fiscal event’ the statement included a number of tax announcements.

24 March 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Finance Act 2025 received Royal Assent on 20 March 2025.