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Tax news roundup: 7 October 2024

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.

07 Oct 2024 00:00 | Published by a

Updated guidance on higher rates of Welsh Land Transaction Tax

The Welsh Government has updated its guidance on higher rates of Welsh Land Transaction Tax.

04 Oct 2024 00:00 | Published by a Tolley Personal Tax expert

Changes to the Agent Dedicated Line

The CIOT and ATT have advised that HMRC has published an update on changes to the Agent Dedicated Line (ADL) service from 7 October 2024.

04 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

Tax Treaties: Luxembourg

HMRC has updated the tax treaties page for Luxembourg.

04 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

E-filing pilot goes live in the Administrative Court Office

The Courts and Tribunals Judiciary has announced that the E-Filing pilot scheme went live in the Administrative Court Office on 1 October 2024

04 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill has been passed by the Scottish Parliament.

03 Oct 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

OECD publishes model competent authority agreement for Amount B of Pillar One

The OECD/G20 Inclusive Framework on BEPS has published a model competent authority agreement to facilitate the implementation of political commitment on Amount B of Pillar One.

03 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

Relief for Research and Development - HMRC Directions under the Income and Corporation Taxes (Electronic Communications) Regulations 2003

HMRC Directions under

03 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

Direct payment scheme for IHT – extended to investment providers

The direct payment scheme which allows personal representatives to pay IHT from the deceased’s funds has been extended to investment providers.

01 Oct 2024 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Updated HMRC guidance on claiming a VAT refund as an organisation not registered for VAT

The form VAT126 has been updated so it can now be completed digitally for first claims.

30 Sep 2024 00:00 | Published by a Tolley Value Added Tax expert

Weekly roundup of HMRC import, export and customs guidance: 30 September 2024

Details of updates to HMRC import, export and customs guidance for the period from 23 September 2024 to 30 September 2024.

30 Sep 2024 00:00 | Published by a

Weekly Roundup HMRC Manuals: 30 September 2024

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

30 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 30 September 2024

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.

30 Sep 2024 00:00 | Published by a

HMRC Stakeholder Digest: 26 September 2024

HMRC has published its latest Stakeholder Digest (26 September 2024)

27 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Scottish government consults on new building safety levy

The Scottish Government is consulting on a new building safety levy which would raise revenue for the remediation of unsafe cladding in Scotland.

26 Sep 2024 00:00 | Published by a

Rates relief to be withdrawn from private schools in Wales

The Welsh Government is consulting on the proposed withdrawal of charitable non-domestic rates relief from private schools in Wales.

26 Sep 2024 00:00 | Published by a

SI 2024/976 Retained EU Law (Revocation and Reform) Act 2023 (Commencement No 2 and Saving Provisions) (Revocation) Regulations

The UK Government has halted changes to the interpretation of assimilated caselaw that otherwise were to have taken effect from 1 October 2024.

26 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Regulations to allow holding of fractional shares in ISAs

Regulations are expected to be issued which will allow certain fractional shares to be held in an ISA.

25 Sep 2024 00:00 | Published by a Tolley Personal Tax expert

Cancelling registration for the economic crime levy

HMRC has published guidance on how to cancel an economic crime levy registration

25 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 23 September 2024

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

23 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Classes of NIC and who pays them

Classes of NIC and who pays themClass 1 NICClass 1 NIC is payable on earnings paid to an employed worker which derive from, or are treated as deriving from, an employed earner’s employment in the UK. There are two kinds of Class 1 NIC, primary contributions for which the employee is liable and

14 Jul 2020 11:13 | Produced by Tolley in association with Jim Yuill at The Yuill Consultancy Read more Read more