桔子视频

HMRC has published the Energy (Oil and Gas) Profits Levy Bill, incorporating minor changes following a short period of consultation.

HMRC鈥檚 latest Digest provides a round-up of recent news including the latest tax gap data, the end of CHIEF for imports, HMRC鈥檚 tax repayment agent consultation, and the new corporate interest restriction working group.

The UK government intends to publish draft legislation for Finance Bill 2023 on 20 July 2022.

The CIOT has made a proactive submission on land remediation relief focusing on one aspect of the LRR derelict land remediation scheme: the qualifying date of 1 April 1998 for land in a derelict state.

In a new consultation, the UK government proposes to codify and narrow the tax exemption for foreign sovereign persons, limiting exemption to investment income only and potentially bringing income from other activities within the scope of UK taxation.

HMRC has launched a consultation on potential options for reform of the tax treatment of cryptoasset loans and 鈥榮taking鈥� in the context of decentralised finance. The consultation runs until 31 August 2022.

This Order provides that the ten specified securities are '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.

The ATT cautions that proposed reforms to the capital allowances regime overlook the needs of small businesses and may detract from continued investment and growth in the UK.

These Regulations set out a number of requirements for information that must be provided and verified to the registrar in relation to the Register of Overseas Entities which is to be introduced by Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022.

These Rules are part of the implementation of the new Register of Overseas Entities. They make changes to the rules applying to the registration and transfer of land (including changes to various Land Registry forms) where the land is purchased or disposed of by an overseas entity.

HMRC has updated its Expenses and benefits from employment, Directors鈥� loan accounts, National Insurance contributions and statutory payments and VAT partial exemption toolkits.

The Remote Observation and Recording (Courts and Tribunals) Regulations 2022, SI 2022/705, which were made under section 85A of the Courts Act 2003 (which was itself introduced by section 198 of the Police, Crime, Sentencing and Courts Act 2022), came into force on 28 June 2022. Also on 28 June 2022, the Lord Chief Justice and the Senior President of the Tribunals published Practice Guidance on Remote Observation of Hearings鈥擭ew Powers in order to help judicial office holders understand and apply the law.

The ICAEW Tax Faculty has shared HMRC鈥檚 updated guidance to clarify the accounts requirement for non-resident companies with UK rental profits (but no UK permanent establishment) in various scenarios by updating its COTAX Manual at

27 June 2022 - 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 seeking views on draft regulations that would allow documents to be served at a company鈥檚 registered address and the address provided on the Stamp Duty Land Tax (SDLT) return. The consultation runs until 22 July 2022.

This Order removes the Lomonosov Moscow State University from the list of qualifying bodies, payments to which are eligible for research and development (R&D) tax credits and reliefs.

HMRC is consulting on a draft version of the Energy (Oil and Gas) Profits Levy Bill which will introduce the new levy with effect for accounting periods beginning on or after 26 May 2022.

The Republic of the Congo (hereafter 鈥淐ongo鈥�) has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes.

HMRC has increased the interest rates for late payments of tax following the Bank of England鈥檚 decision on 16 June 2022 to increase the bank base rate from 1% to 1.25%.

20 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.