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The synthesized text of the Multilateral Instrument and the 2013 UK-Norway Double Taxation Convention have been added to the HMRC tax treaties page.

HMRC鈥檚 latest Digest (30 January 2024) provides short updates on various topics, including an enforcement notice on misleading repayment agent adverts and changes to paternity leave and pay from 8 March 2024.

HMRC has launched a consultation on draft regulations to update existing regulations on the use of trade losses for corporation tax purposes in the event of transfers of business by building societies.

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

The UK government has put forward amendments to Finance Bill 2024 provisions on R&D, the creative sector tax reliefs and the electricity generator levy, to be considered at Report Stage on 5 February 2024.

The UK Supreme Court (UKSC) has published a practice note issued by President of the Supreme Court and Chairman of the Judicial Committee, Lord Reed, on 22 January 2024, in respect of the UKSC and Judicial Committee of the Privy Council (JCPC). Lord Reed has noted that the UKSC and JCPC have made substantive changes in the UKSC and JCPC Practice Direction (PD) 3 on applications for permission to appeal; JCPC PD 4 on notice of appeal; UKSC and JCPC PD 6 on the appeal hearing; and UKSC and JCPC PD 7 on applications, documents, forms and order. These changes are effective from 22 January 2024.

These Regulations designate areas in Humber as freeport tax site with effect from 13 February 2024.

The OECD has published the comments received from the public on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

HMRC has updated its guidance on claiming museums and galleries exhibition tax relief for corporation tax to reflect the changes being introduced in Finance Bill 2024 from 1 April 2024.

These regulations amend regulation 33(3)(a) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to redefine 鈥淗igh-Risk Third Countries鈥� (鈥淗RTCs鈥�) as those countries identified by the Financial Action Task Force ("FATF鈥�) in the lists the FATF publish from time to time, as 鈥淗igh-Risk Jurisdictions Subject to a Call for Action鈥� and 鈥淛urisdictions Under Increased Monitoring鈥�.

HMRC has published new guidance on the video games and audio-visual expenditure credits for Corporation Tax.

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

Zambia has become the 171st member 鈥� and 39th African member 鈥� of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

HMRC has published Agent Update issue 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has published responses to its consultation on proposals to reform the law in relation to transfer pricing, permanent establishment, and Diverted Profits Tax.

16 January 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 Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.

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

HMRC has launched a technical consultation on draft guidance on Multinational Top-up Tax and Domestic Top-up Tax in advance of implementation on 31 December 2023. The consultation closes on 7 February 2024.

These Regulations make provision relating to exempting pension schemes from certain information disclosure requirements and amending regulations relating to the verification of information.