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UK suspends Russia and Belarus Double Tax Treaties

The UK is suspending the Russia and Belarus Double Tax Treaties from April 2025.

04 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: January 2025

HMRC has published its latest Stakeholder Digest (January 2025).

03 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 3 February 2025

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

03 Feb 2025 00:00 | Published by a Tolley Corporation Tax expert

Consultation: Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance

HMRC has launched a consultation on supplementary draft guidance for Multinational Top-up Tax and Domestic Top-up Tax. This consultation will close on 8 April 2025.

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

SI 2025/82 The Retained EU Law (Revocation and Reform) Act 2023 (Consequential Amendments) Regulations 2025

These Regulations are made to amend 116 pieces of UK secondary legislation and 130 pieces of assimilated direct EU legislation in relation to retained EU law reform. They amend or revoke various provisions of subordinate legislation and assimilated direct legislation in consequence of certain provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023). They are made in exercise of legislative powers under the REUL(RR)A 2023 in connection with assimilated law. They came into force on 27 February 2025.

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

Rates relief to be withdrawn from private schools in Wales

Following consultation, the Welsh Government has confirmed that it will end charitable business rates relief for fee-charging schools. The change will come into effect on 1 April 2025, if it is approved by the Senedd.

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

Finance Bill 2025 roundup (24 January 2025): latest Government amendments

The Government has published a raft of amendments to be considered by the Public Bill Committee. Most of the changes affect the replacement of remittance basis/domicile Schedules.

27 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 27 January 2025

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

27 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Final version of Charter for Budget Responsibility published

The final version of the document as it has been laid in Parliament has been published.

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

SI 2025/54 The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025

These Regulations are made to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (the 2017 Act) to amend Schedule 21A (relief for special tax sites) which provides for a relief from land transaction tax for qualifying transactions of land within a special tax site.

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

CIOT response: The Tax Administration Framework Review: New ways to tackle non-compliance

The CIOT has published its response to the HMRC consultation on “The Tax Administration Framework Review: New ways to tackle non-complianceâ€. The response addresses various proposals aimed at improving tax compliance and administration.

21 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 20 January 2025

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

20 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 127

HMRC has published Issue 127 of the Agent Update with updates and information relevant to tax agents and their clients.

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

New HMRC guidance: Help with labour supply chain assurance

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

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

OECD global minimum tax update: Release of compilation of qualified legislation and information filing and exchange tools

The Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has released a compilation of qualified domestic rules and tools to streamline the administration of the global minimum tax.

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

Pillar One Update from the Co-Chairs of the Inclusive Framework on BEPS

The Co-Chairs of the Inclusive Framework on BEPS have provided an update on the progress of Pillar One of the Two-Pillar Solution to address tax challenges arising from the digitalisation of the economy.

15 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 13 January 2025

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

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

SI 2025/17 Financial Services and Markets Act 2000 (Collective Investment Schemes) (Amendment) Order 2025

SI 2025/17: This Order is made to amend the Financial Services and Markets Act 2000 (Collective Investment Schemes) Order 2001, SI 2001/1062 to insert a new paragraph 22 into the Schedule, which clarifies that arrangements for qualifying cryptoasset staking do not amount to a collective investment scheme. It comes into force on 31 January 2025.

10 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 6 January 2025

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

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

HM Courts & Tribunals Service updates guideline hourly rates for costs for 2025

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

03 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

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