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The CIOT and Low Incomes Tax Reform Group (LITRG) have responded to the inquiry by the Finance Committee of the Senedd Cymru (Welsh Parliament) into the Welsh Tax Acts etc. (Power to Modify) Bill.

HMRC has substantially updated its disclosure of tax avoidance schemes (DOTAS) guidance. New topics covered include HMRC’s powers, introduced in the

The Chartered Institute of Taxation (CIOT) has shared an update from HMRC which provides further details on Notices to file income tax returns incorrectly issued to non-resident corporate landlords.

HMRC has published new guidance for companies on providing evidence to support their Company Tax Return for claiming creative industry tax reliefs for Corporation Tax.

The UK government is to introduce a new tax to counter the risk of businesses taking assets for their own benefit at the expense of energy supply businesses which depend on those assets and which, as a result, become insolvent, with the associated costs of maintaining energy supply passing to the state.

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

The CIOT has published the latest HMRC Stakeholder Digest (26 January 2022) which provides a round-up of the latest news, including the late payment of voluntary Class 2 NICs and the delayed introduction of the new VAT penalty regime.

Finance Bill 2022 will be considered at Report Stage in the House of Commons on 2 February 2022. The government has proposed a number of amendments which are expected to be approved at this final stage for changes.

The Chartered Institute of Taxation (CIOT) has issued a response to the HMRC stakeholder consultation on Review of Double Taxation Treaties (DTTs) 2022-23.

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

The OECD has published the results from its latest peer review of preferential tax regimes on Mutual Agreement Procedures.

The Law Society jointly with the City of London Law Society has responded to HMRC’s consultation on the introduction of a UK re-domiciliation regime to support companies seeking to relocate to the UK.

The OECD has released the 2022 edition of the OECD Transfer Pricing Guidelines which provide guidance on the application of the ‘arm’s length principle’.

HMRC has published Agent Update issue 92 (January 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has launched a technical consultation seeking views on the technical guidance for the government’s new policy on the requirement for large business to notify HMRC when they take an uncertain tax position.

The Chartered Institute of Taxation (CIOT) has responded to the BEIS, HMT and HMRC consultation on Corporate Re-domiciliation.

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

The Welsh Revenue Authority has issued new guidance summarising its approach to dealing with tax avoidance and evasion, including its powers to issue penalties in relation to the devolved taxes.

The Public Bill Committee has completed its work on Finance Bill 2022 and the Bill has been reported with amendments to the House.

HMRC has updated its guidance on the Self-Employment Income Support Scheme (SEISS) to ask self-employed individuals and members of partnerships who were unable to make a claim due to HMRC error to contact HMRC by 28 February 2022.