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Non-doms joint sub-group minutes

The subgroup which is chaired by HMRC has published new minutes of meetings.

06 Mar 2025 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Making Work Pay consultation outcomes

The Government has published the responses to various consultations on ‘Making Work Pay’.

05 Mar 2025 00:00 | Published by a Tolley Employment Tax expert

OECD releases the latest BEPS Action 14 Mutual Agreement Procedure peer review results

The OECD has released the latest BEPS Action 14 Mutual Agreement Procedure (MAP) peer review results.

05 Mar 2025 00:00 | Published by a

Consultation response: Tackling non-compliance in the umbrella company market

HM Treasury has published the response to the consultation ‘Tackling non-compliance in the umbrella company market’.

05 Mar 2025 00:00 | Published by a Tolley Employment Tax expert

First-tier Tribunal ( Tax Chamber) updates guidance on pdf bundles

The First-tier Tribunal has revised its guidance on the preparation of pdf bundles that was first published in 2021.

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

SI 2025/231 The Register of Overseas Entities (Protection and Trusts) (Amendment) Regulations 2025

SI 2025/231: These Regulations are made to amend the Register of Overseas Entities (Delivery, Protection and Trust Services) Regulations 2022, SI 2022/870 to allow for anyone to make an application for protection whose information could be published or disclosed by the registrar under the Register of Overseas Entities (ROE). They came into force partly on 28 February 2025, and come into force fully on 31 August 2025. (Updated from draft on 3 March 2025).

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

Pension Schemes Newsletter 167- March 2025

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 167 for March 2025. The newsletter includes articles on managing pension schemes service, qualifying recognised overseas pension schemes (QROPS), lifetime allowance (LTA) abolition — lump sum reporting and relief at source.

04 Mar 2025 00:00 | Published by a Tolley Employment Tax expert

CIOT Finance Bill 2024-25 briefing

The CIOT has published a Finance Bill 2024-25 briefing on the report stage amendments for non-domicile changes.

04 Mar 2025 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Weekly roundup of HMRC import, export and customs guidance: 3 March 2025

Details of updates to HMRC import, export and customs guidance for the period from 25 February to 3 March 2025.

03 Mar 2025 00:00 | Published by a

HMRC Stakeholder Digest - February 2025

HMRC has published its latest Stakeholder Digest (February 2025). This edition includes updates on new campaigns, guidance, and consultations relevant to UK tax practitioners.

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

Weekly Roundup HMRC Manuals: 3 March 2025

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

03 Mar 2025 00:00 | Published by a

Tax news roundup: 3 March 2025

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.

03 Mar 2025 00:00 | Published by a

Reforms to inheritance tax reliefs: consultation on property settled into trust

HMRC has launched a consultation on reforms to inheritance tax agricultural property relief and business property relief intended to apply from 6 April 2026, specifically focusing on their application in relation to trusts.

28 Feb 2025 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

SI 2025/224 Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025

This Order is made to provide amendments to social security legislation governing entitlement to certain benefits as well as tax legislation in the UK in consequence of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025, SSI 2025/3, which introduce arrangements for the payment of Scottish Adult Disability Living Allowance, which will replace Disability Living Allowance for adults (recipients aged 18 and over) in Scotland.

28 Feb 2025 00:00 | Published by a

SI 2025/216 Unauthorised Co-ownership Alternative Investment Funds (Reserved Investor Fund) Regulations 2025

These Regulations are made to support the government’s introduction of the Reserved Investor Fund (RIF). The Reserved Investor Fund will be a new type of UK-based investment fund vehicle legally structured as an unauthorised co-ownership alternative investment fund (AIF).

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

SI 2025/212 Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025

These Regulations are made to amend the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) to insert a new row into Part 1 of Table B, in order to wholly exempt Scottish Adult Disability Living Allowance from income tax.

27 Feb 2025 00:00 | Published by a

Updated guidance on Making Tax Digital

Guidance on working out qualifying income for Making Tax Digital for Income Tax has been updated.

26 Feb 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2025/201 Neonatal Care Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2025

These Regulations are made to amend 29 pieces of UK secondary legislation in consequence of the Neonatal Care (Leave and Pay) Act 2023, which makes provision for entitlements, leave and pay for employees with responsibility for children receiving neonatal care.

26 Feb 2025 00:00 | Published by a Tolley Employment Tax expert

SI 2025/206 Statutory Neonatal Care Pay (Administration) Regulations 2025

These Regulations implement a new statutory entitlement to Neonatal Care Leave and Pay for employed parents if their child receives neonatal care starting within 28 days of birth and goes on to spend seven or more continuous days in care and provide employed parents with up to twelve weeks of paid leave. Together, the package will ensure that parents who are employees will be supported to take time away from work to care for their child who is receiving or has received Neonatal Care.

26 Feb 2025 00:00 | Published by a Tolley Employment Tax expert

SI 2025/202 Statutory Neonatal Care Pay (Persons Abroad and Mariners) Regulations 2025

These Regulations deal with the entitlement to Neonatal Care Pay for employees who fall into particular categories of employment, for example: mariners, those employed in certain types of employment on the continental shelf, and those who have spent time working abroad, including in European Economic Area (EEA) states, who might otherwise not qualify for the entitlement.

26 Feb 2025 00:00 | Published by a Tolley Employment Tax expert

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