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The CIOT has welcomed the confirmation of additional resources for HMRC in the Government’s Spending Review and has set out a number of ways the money could be spent effectively to improve HMRC’s efficiency and deliver better service to taxpayers and agents.

HM Treasury has published a policy paper setting out the principles that will guide how the Government designs and delivers tax policy changes.

The FTT has updated its guidance on oral evidence from abroad.

HMRC has provided an update to the CIOT on the guidance relating to capital allowances and the areas of uncertainty identified by stakeholders. The update outlines the revisions made to the existing guidance and the areas that remain under review.

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

The OECD has expanded the scope of the Common Reporting Standard to include specific electronic money products and central bank digital currencies, and indirect investments in cryptoassets.

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

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

The OECD has updated some of its transfer pricing country profiles, and profiles for Azerbaijan and Pakistan have been published for the first time.

HMRC has updated its guidance on the disclosure of tax avoidance schemes (DOTAS).

This Order is made to amend Schedule 10 (Group Relief) and Schedule 10A (Sub-sale Development Relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTT(S)A 2013) to modify paragraph 7 of Schedule 10 in order to extend group relief in non-partition demergers.

The CIOT has published its response to the consultation on enhancing HMRC's ability to tackle tax advisers facilitating non-compliance.

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

HMRC has published Issue 131 of Agent Update, providing a round-up of updates and reminders for tax practitioners.

The president of the First-tier Tribunal (Tax Chamber) has issued a practice statement that sets out how taxpayers and HMRC can turn to Alternative Dispute Resolution (ADR) once a formal appeal is under way.

HMRC late-payment and overpayment interest rates have been reduced to reflect the recent Bank of England decision to cut the bank base rate.

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

SI 2025/561: These Rules are made to provide amendments to the Rules of procedure that apply to the First-tier Tribunal and to the Upper Tribunal (the Tribunal Procedure Rules), to expressly provide that the tribunal has the power to set aside a decision on its own initiative. They come into force on 30 May 2025.

This Order is made to specify fourteen securities as ‘gilt-edged securities.

HMRC has published its latest Stakeholder Digest (6 May 2025).