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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.

22 July 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 recently published guidance on Pillar 2 to reflect the latest timelines on how to register.

The ATT have shared an update that requests for CIS payment deduction statements must be made in writing.

Details of updates to HMRC import, export and customs guidance for the period from 15 July 2024 to 22 July 2024.

The UK government has published a new Bill designed to ensure that announcements of ‘fiscally significant measures’ are subject to an independent assessment from the OBR.

HMRC has published Agent Update issue 121 (17 July 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Welsh Government has published a report summarising the responses to the public consultation on land transaction tax reliefs.

Opening the 2024–25 Parliamentary session on 17 July 2024, the King’s Speech set out the UK Government's legislative priorities.

The Supreme Court dismissed the taxpayer’s appeal, deciding that the expenditure on advisory services relating to the sale of a subsidiary was capital in nature. As well as outlining a summary of the decision, this News Analysis also contains commentary from Helen McGhee, partner at Joseph Hage Aaronson LLP.

The CIOT has written to the new Exchequer Secretary to the Treasury, James Murray MP, regarding tax issues for the new government.

HMRC has published form P1000 regarding death estates online for the first time.

15 July 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 contacted JVCC stakeholders about planned restrictions on the use of the VAT484.

These Regulations amend Schedule 5 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 to extend the 3-year replacement of main residence exception and refund period for higher rates residential property transactions if certain conditions are met.

HMRC has published new guidance on Multinational Top-up Tax and the Domestic Top-up Tax.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has updated its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5).

HMRC has published a new tool – ‘Check what registering for VAT may mean for your business’