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The UK Government has put forward two sets of amendments to Finance Bill 2025.

The OECD/G20 Inclusive Framework on BEPS has released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings.

SI 2024/1349: Amendments are made to sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Act). This Order comes into force on 6 April 2025.

The Chancellor of the Exchequer, Rachel Reeves has confirmed the Spring forecast will take place on Wednesday 26 March 2025.

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

The subgroup which is chaired by HMRC and has members from representative bodies is time limited and will focus on the changes to the taxation of non-domiciled individuals (non-doms).

The CIOT has published Finance Bill 2024-25 briefings on capital gains tax and oil and gas taxation

These Regulations are made to amend the Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018, SI 2018/128 to insert revised percentage tax rates for the tax bands applicable to higher rates residential property transactions. They come into force on 11 December 2024.

Finance Minister Mark Drakeford has published the draft Welsh Budget 2025-26.

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

The CIOT and LITRG have published a response to the Finance and Public Administration Committee’s call for evidence on the Scottish Budget 2025-26. The response focuses on the tax strategy and tax policy in Scotland, highlighting key areas of concern and recommendations for improvement.

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

HMRC has published a new calculator to work out the overlap relief figure for the 2023/24 tax year.

HMRC has published a new guidance page on Making Tax Digital for Income Tax (MTD IT).

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).

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 165 for December 2024.

This Order allows deficiency relief to be calculated by reference to income taxable at the Scottish advanced rate of income tax starting from 6 April 2024.

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).