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The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have published a response to the Scottish Government's consultation 'Tax Policy and the Budget - a framework for tax'.

A summary of the main tax measures announced at the Autumn Budget on 27 October 2021.

25 October 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority where the platform is resident, incorporated or managed, and also to the sellers.

In a written statement to Parliament, Lucy Frazer MP, financial secretary to the Treasury, has confirmed that the Finance Bill 2021–22 will be published on 4 November 2021.

HM Treasury has published its final report following the Net Zero Review as part of its Net Zero strategy. The report considers, amongst a wide range of other policy issues, the material fiscal consequences of the strategy.

18 October 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published the synthesised text of the UK’s double tax convention with Oman as modified by the Multilateral Instrument (MLI).

The OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has published its fourth annual review of BEPS Action 13 on transparency of global operations of large MNEs and BEPS Action 14 on resolution of tax related disputes between jurisdictions.

HMRC has published new guidance on changes to the new rules for renewing taxi, private hire or scrap metal licenses from April 2022.

HMRC has published Agent Update issue 89 (October 2021) providing a round-up of recent developments for tax agents and advisers.

The OECD has published the secretary-general’s report to the October 2021 meeting of G20 leaders in Italy, covering the Two-Pillar solution to address the tax challenges arising from the digitalisation of the economy, tax policy aspects of climate change, developing countries and the OECD/G20 Inclusive Framework on BEPS, and tax and fiscal policy after the coronavirus (COVID-19) crisis.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has published a new guidance on how to reduce the risk of using a non-compliant umbrella company for UK agencies or businesses who utilise temporary labour.

11 October 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Major reform of the international tax system agreed in principle at the OECD will ensure that Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023.

HMRC has published new guidance detailing how it deals with taxpayers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

HMRC has updated its guidance on plastic packaging tax with more information for businesses to prepare themselves for when it comes into effect from 1 April 2022.