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The OECD invites public input on Amount B under Pillar One relating to the simplification of transfer pricing rules.

17 July 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

10 July 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Finance (No 2) Act 2023

HMRC has published guidance on its online reporting service for state aid.

These Regulations amend the Principal Regulations, SI 2016/237 Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016.

The CIOT has responded to the House of Commons Public Accounts Committee (PAC) inquiry into Progress with Making Tax Digital.

HMRC has published a new guidance page on how to submit a return for the Economic Crime Levy.

3 July 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC is increasing the late-payment interest rate to 7.50% and the repayment rate to 4% from 11 July 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 July 2023.

The CIOT has published its response to HMRC’s consultation on Stamp Taxes on Shares modernisation.

These Regulations empower the Registrar to impose financial penalties for offences in relation to the registration of overseas entities, and apply an exception to restrictions on the registration of certain land transactions in Northern Ireland.

The CIOT and ATT have responded to the HMRC consultation on the taxation of decentralised finance involving the lending and staking of cryptoassets.

The Treasury has announced that the Government will publish draft clauses for the next Finance Bill on 18 July 2023.

This order specifies seven securities as gilt-edged securities and therefore gains on their disposal are not chargeable gains for the purposes of capital gains tax or corporation tax on chargeable gains.

26 June 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published Community Amateur Sports Club (CASC) Newsletter 2 – June 2023.

The UK government has responded to the Public Accounts Committee’s report on Digital Services Tax.

The House of Lords Bill was published late on 21 June 2023, incorporating all changes agreed during the Bill’s passage through the Commons.

The House of Commons Treasury Committee has published a report on Tax Simplification with several recommendations for government.