NEWS

HMRC have issued new Directions requiring the electronic delivery of R&D claim notifications, additional information in support of claims, ‘Chapter 2 relief’ notifications (Northern Ireland companies), and amendments to company tax returns which...

HMRC have updated their company tax return guidance to confirm that the requirement to include the new supplementary form CT600P in returns (for creative industry claims) has been postponed until April 2026. The delay had been mentioned in HMRC’s...

The National Insurance Contributions (Secondary Class 1 Contributions) Bill returned to the House of Lords after the House of Commons rejected the latest set of Lords amendments and is currently awaiting royal assent. The measures in the Bill have...

Tax Journal thanks its authors for March (click on links below to view author profiles and access their contributions):Hayden Bailey and Emma Haley - APR and BPR reform: time to make hay while the sun shines?Adam Craggs and Dan Williams - Criminal...

Although not billed as a major fiscal event, the Chancellors Spring Statement 2025 unveiled several tax announcements with a range of consultations around providing increased tax certainty for business, expanding HMRCs data collection...

Royal assent to Finance Act 2025 was given on 20 March 2025, and notified in the House of Commons at 13.39 and in the House of Lords at 15.37. ...

The House of Commons has rejected the most recent changes proposed by the House of Lords to the National Insurance Contributions (Secondary Class 1 Contributions) Bill. The Lords had originally put forward an array of measures, designed primarily to...

The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2025/364, sets out the annually re-rated chargeable amounts of annual tax on enveloped dwellings, for chargeable periods beginning on or after 1 April 2025. The...

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

Although not billed as a major fiscal event, the ChancellorsSpring Statement 2025unveiled several tax announcements with a range of consultations around providing increased tax certainty for business, expanding HMRCs data...