NEWS

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  

Tax Journal thanks its authors for April (click on links below to view author profiles and access their contributions):Jo Bateson - FA 2025 review: The new FIG regime: who are the real winners?Patrick Cannon - FA 2025 review: SDLT increasesAdam...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  

The reform of three core areas of the UK’s international tax rules is back on the agenda with the Tax Update Spring 2025 measures announced this week, with the government now consulting on transfer pricing, permanent establishment and diverted...

The Government has announced additional time to prepare for the introduction of mandatory payrolling for benefits in kind (BIKs) and taxable employment expenses. HMRC’s technical note confirms that mandatory payrolling will be introduced from April...

The CIOT has provided an update on the LLP salaried member rules and HMRC’s compliance approach following BlueCrest. The CIOT update outlines HMRC’s approach to managing open compliance checks in relation to the Salaried Member Rules (SMR) following...

The CIOT has written to HMRC in relation to the FA 2025 and double remittances into the UK post-6 April 2025 and provided technical analysis concerning the construction of s 809P(12) as in force until 5 April 2025. In its letter, the CIOT states that...

HMRC have published Revenue & Customs Brief 2/25 which provides information about the treatment of state regulated care providers that form a VAT group with non-state regulated providers of welfare services. This brief highlights that HMRC have...

The Republic of Côte d’Ivoire has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. By signing, Côte d’Ivoire joins the world’s widest-reaching international treaty for international tax co-operation and exchange...

HMRC have published Spotlight 69, highlighting a tax avoidance scheme used by landlords to reduce their tax liability through the liquidation of a Limited Liability Partnership (LLP). The scheme allows them to transfer their property business to a...