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The CIOT has published its response to the consultation on enhancing HMRC's ability to tackle tax advisers facilitating non-compliance.

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

These Regulations are made to amend a piece of UK secondary legislation in relation to financial services and markets. They provide for the testing of the efficiency and effectiveness of a new kind of share-trading system, the Private Intermittent Securities and Capital Exchange System, or PISCES. The PISCES sandbox is a financial markets infrastructure (FMI) sandbox provided at sections 13 to 17 of the Financial Services and Markets Act 2023. FMI sandboxes provide for the testing of new or developing technologies or practices in FMI activities, and for the testing of whether or how relevant enactments should apply to the operation of those new technologies or practices. They are made in exercise of legislative powers under the Financial Services and Markets Act 2000 (FSMA 2000) and the Financial Services and Markets Act 2023 (FSMA 2023) in connection with assimilated law.

HMRC has published Issue 131 of Agent Update, providing a round-up of updates and reminders for tax practitioners.

The CIOT has published its response to HMRC's consultation on promoting electronic invoicing (e-invoicing) across UK businesses and the public sector.

The president of the First-tier Tribunal (Tax Chamber) has issued a practice statement that sets out how taxpayers and HMRC can turn to Alternative Dispute Resolution (ADR) once a formal appeal is under way.

HMRC late-payment and overpayment interest rates have been reduced to reflect the recent Bank of England decision to cut the bank base rate.

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

SI 2025/561: These Rules are made to provide amendments to the Rules of procedure that apply to the First-tier Tribunal and to the Upper Tribunal (the Tribunal Procedure Rules), to expressly provide that the tribunal has the power to set aside a decision on its own initiative. They come into force on 30 May 2025.

HMRC has published its latest Stakeholder Digest (6 May 2025).

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

HMRC’s online tool to help taxpayers understand tax compliance checks is now live.

HMRC has 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).

HMRC has published a package of tax and customs administration and simplification measures aimed at reducing administrative burdens. It includes new consultations, consultation outcomes, calls for evidence, announcements and other documents.

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

HMRC has updated its guidance ‘Get ready for Making Tax Digital for Income Tax’

HMRC has updated its guidance on promoters of tax avoidance schemes to provide more information on stop notices.

The CIOT has provided an update on the LLP salaried member rules and HMRC’s compliance approach following BlueCrest.

HMRC has published Issue 130 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

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