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HMRC Stakeholder Digest: 24 June 2025

HMRC has published its latest Stakeholder Digest (24 June 2025).

26 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT submission on non-domicile taxation

The CIOT has sent a submission to HMRC on non-domicile taxation reforms which may require legislative change and clarification. The submission sets out several technical and legislative issues following the enactment of the

26 Jun 2025 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Agent Update: Issue 132

HMRC has published Issue 132 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

20 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Closing in on promoters of tax avoidance

The CIOT has published a response to the HMRC consultation on Closing in on promoters of tax avoidance.

19 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response : Behavioural penalties reform

The CIOT has published a response to the HMRC consultation on Behavioural penalties reform.

18 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 16 June 2025

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

16 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Invest in tracking system to improve HMRC effectiveness

The CIOT has welcomed the confirmation of additional resources for HMRC in the Government’s Spending Review and has set out a number of ways the money could be spent effectively to improve HMRC’s efficiency and deliver better service to taxpayers and agents.

12 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Tax Policy Making Principles

HM Treasury has published a policy paper setting out the principles that will guide how the Government designs and delivers tax policy changes.

12 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

First-tier Tribunal (Tax Chamber) updated guidance – oral evidence from abroad

The FTT has updated its guidance on oral evidence from abroad.

11 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 2 June 2025

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

02 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 27 May 2025

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

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

Updated: Disclosure of tax avoidance schemes guidance

HMRC has updated its guidance on the disclosure of tax avoidance schemes (DOTAS).

23 May 2025 00:00 | Published by a Tolley Corporation Tax expert

SSI 2025/158 Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025

This Order is made to amend Schedule 10 (Group Relief) and Schedule 10A (Sub-sale Development Relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTT(S)A 2013) to modify paragraph 7 of Schedule 10 in order to extend group relief in non-partition demergers.

22 May 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance

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

19 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 19 May 2025

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

19 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 131

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

16 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Alternative Dispute Resolution: Practice Statement for First Tier Tribunal Tax Chamber

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.

13 May 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC reduces interest rates following base rate cut

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 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 12 May 2025

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

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/561 The Tribunal Procedure (Amendment) Rules 2025

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.

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

14 Jul 2020 11:36 | Produced by Tolley Read more Read more