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These Rules are made to implement a revised version of the Rules of the UK Supreme Court. The revised version of the Rules provides for a new digital case management portal and makes various smaller changes which reflect technological advancements or remedy issues which have become apparent since the current Rules were adopted. The overriding objective of the Rules remains to secure that the Court is accessible, fair and efficient.

The Budget Responsibility Act 2024 has received Royal Assent.

The CJEU has confirmed the European Commission’s 2016 decision that Ireland granted unlawful state aid to Apple, setting aside the previous judgment of the General Court.

HMRC has published guidelines to advise businesses about best practice approaches to transfer pricing to lower risk and avoid common mistakes.

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

The CIOT has published its response to the government's call for evidence on the tax treatment of carried interest.

HMRC has published its latest Stakeholder Digest (29 August 2024).

2 September 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 Privacy Notice on the examination of business records, Artificial Intelligence (AI) and automated decision-making.

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

The European Commission has approved the Government’s extension of the Enterprise Investment Scheme (EIS) and the Venture Capital Trust scheme (VCT) until 2035.

HMRC has published Agent Update issue 122 (21 August 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Foreign, Commonwealth & Development Office (FCDO) has updated its guidance on giving evidence by video link from abroad in a UK court or tribunal case.

19 August 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 guidance on ‘What will happen if you don’t pay your tax bill’.

The Tribunal Procedure Committee seeks views on potential amendments relating to the issue of full decisions.

12 August 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 guidance on preparing for the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT).

HMRC is reducing the late-payment interest rate to 7.5% and the repayment rate to 4% from 20 August 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 12 August.

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