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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.

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

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

HMRC’s online tool to help taxpayers understand tax compliance checks is now live.

HMRC has published Spotlight 69, highlighting a tax avoidance scheme used by landlords to reduce their tax liability through the liquidation of a Limited Liability Partnership (LLP).

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.

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

HMRC newsletter outlines pension scheme legal changes and deadlines for 2025

HMRC has updated its guidance ‘Get ready for Making Tax Digital for Income Tax’

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.

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

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

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

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

The ATT advises that savers who owe tax on their savings interest should contact HMRC if they have not received a letter.

These Regulations are made to disregard payments made under the Horizon Shortfall Scheme Appeals process from earnings in order to exempt them from liability to Class 1 National Insurance contributions.