½Û×ÓÊÓƵ

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

HMRC has added the UK-Bahamas Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has added the UK-Dominica Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has updated its guidance on plastic packaging tax with more information for businesses to prepare themselves for when it comes into effect from 1 April 2022.

The Subsidy Control Bill 2021–22, which will introduce a regime in the UK to replace the EU state aid rules, is currently passing through Parliament.

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

Namibia has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting bringing the total number of jurisdictions that participate in the Convention to 96.

HMRC has published pension schemes newsletter 133, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

The CIOT has information from HMRC on its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized businesses with complex tax issues.

HMRC has published the synthesised text of the UK’s double tax convention with South Korea as modified by the BEPS Multilateral Instrument (MLI).

Rwanda has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2024.

HMRC has published the Switzerland-UK memorandum of understanding (MOU) on arbitration under Article 24 of the UK-Switzerland Double Tax Convention.

These Regulations substitute a second, replacement Schedule 10 to the Corporate Insolvency and Governance Act 2020. These Regulations replace SI 2021/1029 which contained an error and are revoked by regulation 2 of these Regulations. Regulations 1 and 2 come into force on 28 September 2021 and the remainder of these Regulations come into force on 1 October 2021.

HMRC has published the synthesised text of the UK’s double tax convention with Iceland as modified by the BEPS Multilateral Instrument (MLI).

The Chartered Institute of Taxation (CIOT) has published HMRC’s update for Agents for the month of September in relation to Making Tax Digital (MTD).

The Association of Taxation Technicians (ATT) has published HMRC’s update for its members from the Agent Forum held on 23 September 2021.

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

The Department for Business, Energy & Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform flexible working regulations.

These Regulations make provision under Schedule A1 of Taxes Management Act 1970 (which is not yet in force) for digital reporting and record keeping in relation to income tax (known as making tax digital (MTD). These Regulations come into force on 6 April 2024.

Moldova has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023.