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The CIOT has published its response to the consultation on reforms to IHT agricultural property relief and business property relief concerning their application in relation to trusts. The response highlights concerns about the complexity and potential impacts of the proposed changes.

HMRC has published a package of tax and customs administration and simplification measures aimed at reducing administrative burdens. It includes new consultations, consultation outcomes, calls for evidence, announcements and other documents.

The CIOT has written to HMRC in relation to the

HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices.

HMRC has published Issue 130 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

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

HMRC has updated it guidance 鈥榃hat to do if your tax agent business is changing鈥� 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 鈥� CC/FS46

HMRC has published its Trusts and Estates Newsletter for April 2025.

HMRC has published new guidance and updated numerous pages to reflect the changes for non-domiciled individuals from 6 April 2025.

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.

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.

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 CIOT has issued a paper outlining its concerns about the wording of certain provisions in the

The Chancellor delivered the government鈥檚 Spring Statement on 26 March 2025. Although not a Budget or 鈥榤ajor fiscal event鈥� the statement included a number of tax announcements.

Finance Act 2025 received Royal Assent on 20 March 2025.

HMRC has published Issue 129 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

The Government has announced that it plans to increase the income tax self assessment (ITSA) reporting threshold for trading income from £1,000 to £3,000 gross within this Parliament. Other measures to help HMRC deliver Plan for Change are also announced.