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These Regulations are made to widen the circumstances for protecting individuals' residential addresses on the company register, including former registered office addresses, while ensuring company transparency, and aligning provisions for limited liability partnerships.

HMRC has published guidance on how businesses can claim a refund for overpaid PAYE for the current or a previous tax year.

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.

This Order brings into effect a Convention and Protocol (the â€˜2024 Arrangements’) made by the Governments of the UK and Ecuador. The 2024 Arrangements are a Double Taxation Agreement (DTA) for the avoidance of double taxation on income and gains from cross-border activity. (Updated from draft on 20 December 2024.)

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government’s proposed Pillar 2 amendments.

Following the Scottish Budget on 4 December the Budget Bill has now been published.

The OECD has released new tools for the implementation of Amount B relating to the simplification of transfer pricing rules.

HMRC has published Issue 126 of the Agent Update.

The UK Government has put forward two sets of amendments to Finance Bill 2025.

HMRC has provided an update to the CIOT on their position following the First-tier Tribunal decisions on Collins Construction Ltd and Stage One Creative Services.

HMRC has updated the guidance ‘Additional information you must submit before you claim for Research and Development tax relief’. In particular, the 'Project details to include' and 'Accounting period start and end date' sections have been updated.

The OECD/G20 Inclusive Framework on BEPS has released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings.

The Chancellor of the Exchequer, Rachel Reeves has confirmed the Spring forecast will take place on Wednesday 26 March 2025.

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

The CIOT has published a Finance Bill 2024-25 briefing on the removal of the VAT exemption for private school fees.

These Regulations are made to enable the repayment of tax and interest collected from multinational groups in accordance with a European Commission state aid decision which has now been overturned on appeal.

The CIOT has published Finance Bill 2024-25 briefings on capital gains tax and oil and gas taxation

Amendments are made to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, SI 2008/409, the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, SI 2008/410, the Companies Act 2006 and the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, SI 2008/1911.

These Regulations are made to amend the Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018, SI 2018/128 to insert revised percentage tax rates for the tax bands applicable to higher rates residential property transactions. They come into force on 11 December 2024.

Finance Minister Mark Drakeford has published the draft Welsh Budget 2025-26.