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HMRC has published GfC12 guidelines ‘Help with labour supply chain assurance’.

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

SI 2025/20: Amendments are made to the legislation that deals with customs procedures relating to safety and security declarations. They amend two pieces of UK secondary legislation and two pieces of assimilated direct legislation in relation to customs. They are made in exercise of legislative powers under the Customs and Excise Management Act 1979 in connection with assimilated law. They come into force on 30 January 2025.

The CIOT is calling on the Government to address unfair tax rules as interest rates on late payments rise.

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

HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government’s proposed Pillar 2 amendments.

HMRC has published Issue 126 of the Agent Update.

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.

HMRC has clarified its policy in relation to the VAT treatment of remedial building works to correct faulty workmanship or replace faulty materials, including the replacement of cladding

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 CIOT has published a Finance Bill 2024-25 briefing on the removal of the VAT exemption for private school fees.

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

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 updated its guidance regarding VAT late payment penalties.

HMRC has updated VAT Notice 733 on the Flat Rate Scheme for small businesses

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).