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These Regulations allow the Registrar to impose a financial penalty on a person if satisfied beyond reasonable doubt that they have committed misconduct amounting to a relevant offence under the Companies Act 2006.

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.

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

HMRC has issued new guidance on how to work out the number of quarters when inheritance tax is charged on a trust for certain chargeable events.

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

Abstract: HMRC has published the March 2024 edition of the Pensions Schemes Newsletter.

HMRC has published the response to the consultation on draft guidance on the R&D new contracting out rules and overseas restrictions.

These regulations increase the various rates of the NMW from 1 April 2024 and extend the full main hourly rate of the National Living Wage to those aged 21 and over.

This Order makes various amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013.

The Government has opened a consultation on the 5% increase in Audio-Visual Expenditure Credit and removal of the 80% cap on qualifying expenditure, for visual effects costs.

These Regulations are made to provide that 6 April 2024 is the appointed day on which Schedules 24–27 come into force for income tax and capital gains tax for the purposes of failures by eligible volunteers in relation to returns required to be made and tax payable by persons other than trustees or partnerships

HMRC has published its Trusts and Estates Newsletter for March 2024.

The Regulations amend the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021 (SI 2021/1079) to postpone the appointed day on which section 60(1) to (3), section 61(1) to (5) of, and Schedule 14 of the Finance (No. 2) Act 2017 come into force.

This Order 2024 updates the qualifying care relief amounts for 2024-25 onwards.

Details of updates to HMRC import, export and customs guidance for the period from 18 March 2024 to 25 March 2024.

HMRC has launched a consultation on draft legislation for the Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024.

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

These Regulations make amendments to primary and secondary legislation which are consequent on, or supplement certain provisions of, the Economic Crime and Corporate Transparency Act 2023 (2023 Act).

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 Agent Update issue 118 (20 March 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.