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The Chartered Institute of Taxation (CIOT) has commented on the Scottish Parliament consultation ‘What matters to you?’ on what the priorities for Scotland should be.

The Chartered Institute of Taxation (CIOT) has responded to the HMRC consultation on timely payment of tax which closed on 13 July 2021.

The Welsh Revenue Authority has published new guidance on Land Transaction Tax (LTT) rates for non-residential or mixed use property or land in Wales.

26 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Supreme Court has released its judgment on various outstanding issues in what has become known as the Franked Investment Income (FII) Group Litigation. The judgment involves seven issues relating to the tax treatment of dividends received by UK companies from non-UK subsidiaries. Maryanna Sharrock, partner at Stephenson Harwood, comments on the Supreme Court’s decision.

The Association of Taxation Technicians (ATT) is calling for a delay to a major change in how trading profits are assessed for tax purposes, as well as appealing for extension of the consultation period and a clear roadmap leading up to the introduction of the basis period proposals.

The Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) have responded to the Department for Business, Energy & Industrial Strategy (BEIS) consultation on restoring trust in audit and corporate governance.

HMRC has updated its factsheet on the penalties it may charge for enablers of tax avoidance which are subsequently defeated to reflect changes made by

The Law Society has responded to HMRC’s call for evidence on timely payment for income tax self-assessment and corporation tax for small companies.

The initial draft clauses for the 2022 Finance Act were published on 20 July 2021 and include more detail on previously announced proposals. Whilst the Government refers to it as draft legislation for Finance Bill 2021/22, in this commentary, for clarity, it is referred to as Draft Finance Bill 2022. The final contents of the Bill will be subject to confirmation at a later date, expected to be in the Autumn, though it is uncertain whether this will be combined with an Autumn Budget.

The Chartered Institute of Taxation (CIOT) has published its response to the HMRC call for evidence on the tax administration framework: supporting a 21st century system.

HMRC has updated its guidance with new sections on what to do if taxpayers have not submitted a notification or claim by email before, if they cannot submit their claim electronically, and guidance on common errors.

19 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published Agent Update issue 86 (July 2021) providing a round-up of recent developments for tax agents and advisers.

The Association of Taxation Technicians (ATT) has responded to a government consultation on bringing tax payments for small businesses closer to the point where the income or profit arises.

HMRC has updated its general anti-abuse rule (GAAR) guidance with effect from 16 July 2021.

HMRC has updated the PDDD1 letter it sends out before publishing a taxpayer’s details following a deliberate inaccuracy penalty.

The Association of Taxation Technicians (ATT) has called for tax policies and legislation to develop in parallel with any new digital systems to avoid placing more burdens on, or adding to the frustrations of, taxpayers.

The OECD has published the Tax Transparency in Latin America 2021 report, which outlines a Latin American initiative to tackle tax evasion, corruption and other financial crimes through transparency and exchange of information (EOI) for tax purposes.

12 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.