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HMRC has updated its guidance to add information on what steps businesses need to take in the event of a disagreement with a penalty decision.

Pensions (Extension of Automatic Enrolment) Act 2023

The OECD has published public comments on Amount B under Pillar One relating to the simplification of transfer pricing rules.

This Order applies a temporary zero-rate of VAT to the supply of drugs and medicines in the UK to an individual for personal use in accordance with a patient group direction.

These Regulations provide for relief from inheritance tax in relation to the Post Office Horizon Shortfall Scheme and Group Litigation Order compensation payments.

The CIOT has commented on the draft Finance Bill 2024 legislation on abolishing the pensions lifetime allowance.

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.

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

This Order designates the Customs Site No 2 Liverpool as a customs free zone and appoints Applied Nutrition Limited as the responsible authority.

Details of updates to HMRC import, export and customs guidance for the period from 12 September 2023 to 18 September 2023.

These Regulations enable payments to be made to the holders of insurance policies whose entitlements have been reduced following the issuing of a ‘write-down order’ without incurring tax charges.

HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake.

The government is to legislate to preserve the current 0% stamp duty/SDRT (stamp tax) charge on the issue (and on exempt capital-raising transfers) of UK shares and securities to a depositary or a clearance service operator or their nominees.

The CIOT has commented on the HMRC consultation on draft guidance for the multinational top-up tax and domestic top-up tax which were introduced in

The CIOT has commented on the Draft Finance Bill 2024 legislation on additional tax reliefs for research and development-intensive small and medium-sized enterprises and the potential merged R&D scheme.

This Order appoints 30 September 2023 as the day on which the late-payment and repayment interest provisions come into force for the purposes of the economic crime (anti-money laundering) levy.

The CIOT has commented on the draft Finance Bill 2024 legislation which will introduce additional information reporting requirements for businesses.

According to a new OECD report, Tax policy has played a central role as governments have sought to shield households and businesses from the impact of decade-high inflation levels.

The CIOT has commented on the draft Finance Bill 2024 legislation which introduces a new strict liability criminal offence for a person who, without reasonable excuse, fails to comply with a stop notice issued by HMRC requiring them to stop promoting a tax avoidance scheme.

HMRC has launched a consultation on proposals to allow employers to delay reporting advance payments of salary made to employees.