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HMRC has updated its guidance on how to register a charity for tax, taxpayer鈥檚 obligations, and any reliefs or exemptions available.

27 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2023.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

These regulations will clarify which assets are, and are not, to be treated as structural assets of an insurance company鈥檚 long-term business.

Parliament's European Scrutiny Committee (ESC) has launched an inquiry into the progress of reforming retained EU law (REUL). REUL is the law that continues to apply to the UK and was written during the UK's membership of the EU. The

Tax announcements at Autumn Statement must be given legal effect through a Finance Bill, which is introduced by Ways and Means Resolutions, which must be approved by the House of Commons. These were published on 22 November 2023 but have not yet been passed.

The Norwegian government has published the synthesized text of the OECD base erosion and profit-shifting multilateral instrument (MLI) and the 2013 Norway-UK income and capital gains tax treaty.

The government has published the National Insurance Contributions (Reduction in Rates) Bill on 23 November 2023.

Autumn Statement 2023 provided a full package of tax measures, many of which had been pre-announced. New items included cuts to both employee and self-employed NICs and permanent 鈥榝ull expensing鈥� for companies.

Azerbaijan has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention).

In Revenue and Customs Commissioners v Fisher and another; Revenue and Customs Commissioners v Fisher No 2, the Supreme Court unanimously allowed the shareholders鈥� appeal and dismissed HMRC鈥檚 appeal holding that the shareholders were not singly or collectively the transferors of the betting operations business that was sold by the UK company to the Gibraltar company for the purposes of the transfer of assets abroad code (TAA Code).

The CIOT has responded to the proposed 鈥業nterpretation of VAT and excise legislation鈥� draft Finance Bill measures, which are intended to carve-out specific rules for how VAT and excise legislation should be interpreted in light of the changes made by the

20 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

Details of updates to HMRC import, export and customs guidance for the period from 13 November 2023 to 20 November 2023.

HMRC has updated its guidance on late filing penalties, late payment penalties and interest charges.

The government has launched a third investment zone in England, and has confirmed that the investment zones and freeport tax site programmes in England are to be extended from five to ten years.

The OECD is inviting public inputs on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

The OECD has released the seventh annual progress report of the OECD/G20 Inclusive Framework on BEPS.