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HMRC has published the outcome and summary of responses to the consultation on an online sales tax (OST). The Government has decided not to proceed with such a tax.

The CIOT urges the Government to review 鈥渦nfair鈥� repayment interest rates, with taxpayers facing late payment bills from HMRC up to 17 times higher than what is returned to those who have overpaid.

HMRC has published a new manual on its Litigation and Settlement Strategy.

The CIOT has responded to the OECD consultations on Pillar Two 鈥� GloBE Information Return and Tax Certainty for the GloBE Rules.

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

HMRC has published new guidance on reportable cross-border arrangements under the Mandatory Disclosure Rules (MDR).

HMRC is increasing the late payment rate of interest to 6.5%, and the repayment interest rate to 3% from 21 February 2023. Interest on quarterly instalment payments of corporation tax is also increased from 13 February 2023.

OEDC has published a Manual on the Handling of Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs), in line with the Forum on Tax Administration's (FTA) tax certainty agenda.

This Order states the annual chargeable amounts of the annual tax on enveloped dwellings for chargeable periods beginning on or after 1 April 2023.

HMRC has published a new manual on Alternative Dispute Resolution.

The Economics Affairs Finance Bill Sub-Committee has published its report on Research and development tax relief and expenditure credit.

The OECD/G20 Inclusive Framework on BEPS has released technical guidance on the Global Anti-Base Erosion Model Rules (Pillar Two).

The CIOT has made budget representations on 鈥楥GT 鈥� relief for gifts of business assets鈥� and 鈥楥ompany purchase of own shares 鈥� multiple completion contracts鈥�.

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

The OECD has published public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

HMRC鈥檚 Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

New legislation introduces the long-anticipated VAT margin scheme for second-hand motor vehicles bought in Great Britain and removed to Northern Ireland or exported to the EU for resale, side-stepping the restriction on second-hand margin schemes in the Northern Ireland Protocol.

The OECD has agreed a new assessment methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.

The OECD has published public comments on the draft Multilateral Convention (MLC) provisions on digital services taxes (DSTs) and other relevant similar measures under Amount A of Pillar One.

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