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Algeria signs BEPS Convention

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

28 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 24 June 2024

24 June 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

24 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Inclusive Framework on BEPS taking further steps on the implementation of the Two-Pillar Solution

The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released supplementary elements relating to the report on Amount B of Pillar One and guidance to ensure consistent implementation and application of the global minimum tax under Pillar Two.

18 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 18 June 2024

18 June 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

18 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Improving the effectiveness of the Money Laundering Regulations

The CIOT has published its response to the HMT consultation on improving the effectiveness of the Money Laundering Regulations.

10 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 10 June 2024

10 June 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

10 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT comments: Penalties for Failure to Pay Tax

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

07 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Statement by the Co-Chairs of the OECD/G20 Inclusive Framework on BEPS

The 16th meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) took place in Paris from 28 May to 30 May 2024.

05 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Practice Direction from the Senior President of Tribunals: Reasons for decisions

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

05 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 3 June 2024

3 June 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

03 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Raising standards in the tax advice market - strengthening the regulatory framework and improving registration

The CIOT has responded to the HMRC consultation on Raising standards in the tax advice market - strengthening the regulatory framework and improving registration.

30 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Public Accounts Committee (PAC) inquiry into HMRC customer service

The CIOT has submitted written evidence to the PAC’s inquiry into HMRC customer service.

29 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Fiji and Moldova join the Inclusive Framework on BEPS

Fiji and Moldova have joined the OECD/G20 Inclusive Framework on BEPS, an international collaboration with over 145 member countries and jurisdictions.

28 May 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - 24 May 2024

HMRC has published its latest Stakeholder Digest (24 May 2024)

28 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 28 May 2024

28 May 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

28 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Company cars: advisory fuel rates from 1 June 2024

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2024.

24 May 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/671 The Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024

These regulations designate special tax sites in the Forth Green Freeport in Scotland.

23 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Belarus: tax treaties

HMRC has updated its Belarus: tax treaties page to confirm the suspension of Double Taxation Agreements by Belarus.

23 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CC/FS83 - Compliance checks: Corresponding with HMRC electronically

HMRC has published a new factsheet about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

23 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Statutory guidance: Pillar 2 top-up taxes

HMRC has published statutory guidance on how to register for Pillar 2 top-up taxes in the UK.

21 May 2024 00:00 | Published by a Tolley Corporation Tax expert

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