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HMRC has updated Statement of Practice 1 (2010): Business by telephone to add further SEISS Directions and update Annex A and Annex B.

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

HMRC has launched a consultation on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.

The Supreme Court has unanimously allowed HMRC’s appeal, holding that the taxpayer, Mr Tinkler, was estopped from denying that a valid enquiry had been opened into his tax return. Adam Craggs, partner at RPC, and Elizabeth Small, partner at Forsters, comment on the Supreme Court's judgment.

HM Revenue & Customers (HMRC) has published its newsletter 131, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

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.

HMRC has published a policy paper detailing how the government intends to use the powers in the National Insurance Contributions Bill 2021.

HMRC has updated its policy paper to add information for people who have been contacted by a third party to repay a disguised remuneration loan.

HMRC has updated its Self-Employment Income Support Scheme guidance to cover how to notify errors in amounts claimed under the scheme and how to work out turnover where the taxpayer is a member of a partnership.

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.

These Regulations provide for an exemption from income tax on income earned in the UK in connection with the 2021 UEFA Super Cup football match which is due to be held in Belfast on 11 August.

The Chartered Institute of Taxation (CIOT) has responded to the Treasury’s consultation on residential property developer tax.

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.