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These Regulations empower the Registrar to impose financial penalties for offences in relation to the registration of overseas entities, and apply an exception to restrictions on the registration of certain land transactions in Northern Ireland.

HMRC’s Stakeholder Digest (22 June 2023) provides a round-up of recent news and updates.

The CIOT and ATT have responded to the HMRC consultation on the taxation of decentralised finance involving the lending and staking of cryptoassets.

The Treasury has announced that the Government will publish draft clauses for the next Finance Bill on 18 July 2023.

This order specifies seven securities as gilt-edged securities and therefore gains on their disposal are not chargeable gains for the purposes of capital gains tax or corporation tax on chargeable gains.

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

Details of updates to HMRC import, export and customs guidance for the period from 20 June 2023 to 26 June 2023.

HMRC has published Community Amateur Sports Club (CASC) Newsletter 2 – June 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.

The CIOT has responded to HMRC’s consultation on Off-payroll working: calculation of PAYE liability in cases of non-compliance.

The UK government has responded to the Public Accounts Committee’s report on Digital Services Tax.

HMRC has updated its VAT registration guidance to explain how to use a VAT online account to make changes to VAT registration.

The CIOT has responded to HMRC’s consultation on tougher consequences for promoters of tax avoidance.

The House of Lords Bill was published late on 21 June 2023, incorporating all changes agreed during the Bill’s passage through the Commons.

The House of Commons Treasury Committee has published a report on Tax Simplification with several recommendations for government.

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

HMRC has published new guidance to help businesses check whether they can correct errors in a future VAT return or whether the errors need to be reported separately using form VAT652.

HMRC has launched a consultation on potential reforms to the UK legislation on transfer pricing, permanent establishments, and diverted profits tax. The consultation will close on 14 August 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.

Details of updates to HMRC import, export and customs guidance for the period from 13 June 2023 to 19 June 2023.