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These Regulations provide that HMRC may deliver and serve documents or notices to either a company’s registered office or the address provided on a land transaction return. These Regulations come into force on 6 December 2022.

HMRC has published updated guidance on how to apply for a certificate of residence to claim tax relief abroad. In particular, the guidance for companies applying for a certificate of residence was updated on 16 November 2022.

The CIOT has responded to the House of Lords Finance Bill Sub-Committee call for evidence on the draft Finance Bill clauses in relation to R&D.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

HMRC has updated its guidance to explain how to disclose inheritance tax using the Digital Disclosure Service (DDS).

The CIOT has shared an update confirming that HMRC will be issuing discovery assessments to people who they believe should have submitted a 2018-19 tax return containing a loan charge.

HMRC has updated its guidance on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.

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.

HMRC has updated its VAT notice 701/19 at section 2 to include information about the VAT liability of payments made under the energy bills support schemes.

HMRC’s Stakeholder Digest (10 November 2022) provides a round-up of recent news and updates.

The UK has signed up to two new OECD multilateral agreements which will facilitate the exchange of information from digital platforms and on Common Reporting Standard avoidance arrangements.

HMRC has updated the 2022-2023 version of the employer further guide to PAYE and National Insurance contributions (CWG2) in sections 1.4, 1.6 and 3.9 to reflect 2022 legislation changes.

14uk November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The CIOT has responded to the OECD consultation on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.

These Regulations introduce transitional provisions to support insurance companies which adopt IFRS 17 from 1 January 2023.

These Regulations bring into force the amendments made by

These Regulations extend by 12 months the transitional arrangements under

The UK Parliament Public Accounts Committee is seeking evidence on the design, implementation and administration of the Digital Services Tax (DST) and HMRC’s readiness to replace it with OECD reforms.

These Regulations amend the Hybrid and other mismatch rules to retain an exemption for certain regulatory capital instruments issued by banks. These Regulations come into force on 31 December 2022.

The Court of Justice of the European Union has set aside the EU General Court’s judgment and annulled the Commission’s decision in the Fiat Chrysler Finance Europe (