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The Budget Responsibility Act 2024 has received Royal Assent.

The CJEU has confirmed the European Commission’s 2016 decision that Ireland granted unlawful state aid to Apple, setting aside the previous judgment of the General Court.

The Association of Taxation Technicians (ATT) has submitted a response to the policy paper and draft legislation on abolishing the Furnished Holiday Lettings (FHLs) regime from 6 April 2025.

The Value Added Tax (Caravans) Order 2024 (SI 2024/910) makes changes to the zero-rating provisions in VATA 1994 to ensure that residential caravans which are subject to new manufacturing standards continue to benefit from VAT relief.

The Association of Taxation Technicians (ATT) has submitted a response to the government policy paper on changes to the taxation of non-UK domiciled individuals.

HMRC has published guidelines to advise businesses about best practice approaches to transfer pricing to lower risk and avoid common mistakes.

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

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has published guidance on applying as an individual to receive UK rental income without UK tax deducted.

These Regulations are made to exempt compensation payments made under the Infected Blood Compensation Scheme, from Income Tax and Capital Gains Tax, and relieve payments from Inheritance Tax, with retrospective effect.

The ATT have made Budget representations on IHT relief on shares, mileage allowances, and trivial benefits.

These Regulations are made to amend the Income Tax (Earnings and Pensions) Act 2003 (IT(EP)A 2003) to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.

The Low Pay Commission has issued a statement on their approach to recommending minimum wage rates for April 2025.

Certain provision of the Finance Act 2024 (FA 2024) came into force on 3 September 2024.

The ATT has submitted a Budget representation recommending four measures to simplify income tax and self-assessment.

HMRC has updated its contact details on disguised remuneration.

The CIOT has published its response to the government's call for evidence on the tax treatment of carried interest.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has published its latest Stakeholder Digest (29 August 2024).

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