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CIOT response: Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance

The CIOT has published its response to the consultation on enhancing HMRC's ability to tackle tax advisers facilitating non-compliance.

19 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 19 May 2025

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

19 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 131

HMRC has published Issue 131 of Agent Update, providing a round-up of updates and reminders for tax practitioners.

16 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Alternative Dispute Resolution: Practice Statement for First Tier Tribunal Tax Chamber

The president of the First-tier Tribunal (Tax Chamber) has issued a practice statement that sets out how taxpayers and HMRC can turn to Alternative Dispute Resolution (ADR) once a formal appeal is under way.

13 May 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC reduces interest rates following base rate cut

HMRC late-payment and overpayment interest rates have been reduced to reflect the recent Bank of England decision to cut the bank base rate.

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 12 May 2025

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

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/561 The Tribunal Procedure (Amendment) Rules 2025

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.

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/553 Taxation of Chargeable Gains (Gilt-edged Securities) Order 2025

This Order is made to specify fourteen securities as 鈥榞ilt-edged securities.

08 May 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: May 2025

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

07 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 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

06 May 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC launches new online interactive help on compliance checks

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

02 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax update spring 2025: simplification, administration and reform

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.

29 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 28 April 2025

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

28 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Côte d鈥橧voire joins as 150th signatory to Multilateral Convention to tackle tax evasion and avoidance

The Republic of Côte d鈥橧voire has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

24 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance on promoters of tax avoidance schemes

HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices.

23 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 130

HMRC has published Issue 130 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

22 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 22 April 2025

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

22 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Courts and Tribunals Judiciary publishes updated AI guidance and introduces Copilot Chat for judges

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

17 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

R&D relief 鈥� going concern rules and intra group transfers

The CIOT has exchanged emails with HMRC regarding the application of going concern rules in the context of intra-group transfers of trade, where such transfers do not occur within the accounting period for which an R&D claim is being made.

16 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance for agents whose business is changing

HMRC has updated it guidance 鈥榃hat to do if your tax agent business is changing鈥� to add information on what to do if an agency stops trading.

16 Apr 2025 00:00 | Published by a Tolley Corporation Tax expert

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