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HMRC has published new guidance on Multinational Top-up Tax and the Domestic Top-up Tax.

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

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

Algeria has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention).

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

The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released supplementary elements relating to the report on Amount B of Pillar One and guidance to ensure consistent implementation and application of the global minimum tax under Pillar Two.

18 June 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 its response to the HMT consultation on improving the effectiveness of the Money Laundering Regulations.

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

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

The 16th meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) took place in Paris from 28 May to 30 May 2024.

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

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

The CIOT has responded to the HMRC consultation on Raising standards in the tax advice market - strengthening the regulatory framework and improving registration.

The CIOT has submitted written evidence to the PAC’s inquiry into HMRC customer service.

Fiji and Moldova have joined the OECD/G20 Inclusive Framework on BEPS, an international collaboration with over 145 member countries and jurisdictions.

HMRC has published its latest Stakeholder Digest (24 May 2024)

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

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2024.

These regulations designate special tax sites in the Forth Green Freeport in Scotland.