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In brief: 28 November 2024

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25 November 2024
Issue: 4963 / Categories: News

Christmas campaign

Bridge the Gap is running a campaign asking tax advisers if they can gift the last hour of their salary this year to support the tax charities TaxAid and Tax Help for Older People.

https://bridge-the-gap.org.uk

Devolved tax

Land Transaction Tax (Relief for Special Tax Sites) (Wales) Regulations SI 2024/1193 amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 to insert a new Sch 21A (relief for special tax sites) which provides for a new relief from land transaction tax for qualifying transactions of land within a special tax site.

tinyurl.com/wsi20241193

Pillar 2

HMRC has published details of the online service to use when replacing the filing member for an existing Pillar 2 top-up taxes account.

tinyurl.com/hmrcpillar2refi

Energy profits levy

The Energy (Oil and Gas) Profits Levy (Energy Security Investment Mechanism) Regulations SI 2024/1175 set out how the average price of oil and the average price of gas will be calculated...

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This week's opinion: 12 December 2024 Guidance published on catching up with digital records No side hustle tax has been introduced, says HMRC Slight increase in trusts filing returns Little joy for Scottish income taxpayers
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