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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.

The Association of Taxation Technicians (ATT) has submitted a response to the policy paper and draft legislation on abolishing the Furnished Holiday Lettings (FHLs) regime from 6 April 2025.

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

HMRC has published guidance on applying as an individual to receive UK rental income without UK tax deducted.

The ATT have made Budget representations on IHT relief on shares, mileage allowances, and trivial benefits.

Certain provision of the Finance Act 2024 (FA 2024) came into force on 3 September 2024.

The ATT has submitted a Budget representation recommending four measures to simplify income tax and self-assessment.

HMRC has updated its contact details on disguised remuneration.

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.

HMRC has published two new postal forms which can be used to register a limited company or a partnership as a subcontractor with payment under deduction.

The minutes of HMRC’s Capital Taxes Liaison Group of 9 April have now been published (following a delay due to the General Election).

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

HMRC has published a new CIS301 postal form to register as a sole trader subcontractor with payment under deduction.

The CIOT has published its response to the consultation on the draft legislation to abolish the furnished holiday lettings (FHL) tax regime.

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