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The CIOT has made a proactive submission on land remediation relief focusing on one aspect of the LRR derelict land remediation scheme: the qualifying date of 1 April 1998 for land in a derelict state.

In a new consultation, the UK government proposes to codify and narrow the tax exemption for foreign sovereign persons, limiting exemption to investment income only and potentially bringing income from other activities within the scope of UK taxation.

HMRC has launched a consultation on potential options for reform of the tax treatment of cryptoasset loans and 鈥榮taking鈥� in the context of decentralised finance. The consultation runs until 31 August 2022.

This Order provides that the ten specified securities are '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.

HMRC has published new guidance on deregistering for plastic packaging tax (PPT) if a business is no longer liable for the tax.

HMRC has launched a consultation seeking views on the use of MTD compatible software to keep and preserve business records, send quarterly updates to HMRC, and submit an end of period statement. This consultation closes on 28 July 2022.

HMRC has updated its guidance on applying for Simplified Import VAT Accounting to include details in relation to the Customs Handling of Import and Export Freight (CHIEF) system from 1 October 2022.

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

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 28 June 2022 to 4 July 2022.

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 ATT cautions that proposed reforms to the capital allowances regime overlook the needs of small businesses and may detract from continued investment and growth in the UK.

These Regulations set out a number of requirements for information that must be provided and verified to the registrar in relation to the Register of Overseas Entities which is to be introduced by Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022.

HMRC has updated its guidance on claiming relief from plastic packaging tax (PPT) in various scenarios.

The ATT welcomes proposals to remove more low-income trusts and estates from income tax.

These Rules are part of the implementation of the new Register of Overseas Entities. They make changes to the rules applying to the registration and transfer of land (including changes to various Land Registry forms) where the land is purchased or disposed of by an overseas entity.

These Regulations enable assets held within registered pension schemes which are 鈥渄ormant鈥� to be transferred out of the pension scheme into a reclaim fund without incurring unauthorised payments charges.

HMRC has updated its Expenses and benefits from employment, Directors鈥� loan accounts, National Insurance contributions and statutory payments and VAT partial exemption toolkits.

The Remote Observation and Recording (Courts and Tribunals) Regulations 2022, SI 2022/705, which were made under section 85A of the Courts Act 2003 (which was itself introduced by section 198 of the Police, Crime, Sentencing and Courts Act 2022), came into force on 28 June 2022. Also on 28 June 2022, the Lord Chief Justice and the Senior President of the Tribunals published Practice Guidance on Remote Observation of Hearings鈥擭ew Powers in order to help judicial office holders understand and apply the law.

HMRC has updated its guidance on registering trusts as a trustee or an agent to include the information required to register trusts if the settlor is deceased.

HMRC has published pension schemes newsletter 140, to update stakeholders on the latest news and updates regarding pension schemes.