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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

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

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

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

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

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

Agent Update: Issue 123

HMRC has published Agent Update issue 123 (19 September 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

Registration for Corporation tax

HMRC has published a suite of new guidance on registering for corporation tax

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

HMRC updated payment details

The payment details used to pay by bank transfer have been updated on various HMRC guidance pages.

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

Country-by-Country Reporting – Compilation of 2024 Peer Review Reports

The OECD has published a report on the seventh annual peer review of Country-by-Country (CbC) Reporting.

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

Weekly Roundup HMRC Manuals: 16 September 2024

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

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

CIOT letter to the Exchequer Secretary to the Treasury on the Business Tax Roadmap

The Chartered Institute of Taxation (CIOT) have written to the minister regarding the Business Tax Roadmap.

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

Update to HMRC service to submit R&D forms

HMRC has updated the service to submit information to support a claim for Research and Development (R&D) tax reliefs.

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

Administrative Court Judicial Review Guide 2024 published

The Courts and Tribunals Judiciary (CTJ) has announced that the Administrative Court Judicial Review Guide 2024 has been published.

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

CIOT submission to HMRC on Definition of ordinary share capital and fixed rate shares

The Chartered Institute of Taxation (CIOT) have sent a submission to HMRC seeking clarification on their definition of ordinary share capital with respect to fixed rate shares.

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

Multinational Top-up Tax and Domestic Top-up Tax - further HMRC draft guidance

HMRC is consulting on further draft guidance on Multinational Top-up Tax and Domestic Top-up Tax.

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

CIOT Budget representation on Repayment interest

The Chartered Institute of Taxation (CIOT) have published a Budget representation on interest and commercial restitution.

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

SI 2024/950 The Research and Development Relief (Information Requirements etc.) Regulations 2024

These Regulations amend the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 (SI 2023/813).

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

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Married couple’s allowance

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Exemption ― insurance ― overview

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