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The Forum of Heads of Tax Crime Investigation has welcomed the launch of a new edition of the global reference guide setting out the ten core requirements for jurisdictions to be able to effectively tackle tax crime.

HMRC has updated it guidance on the Conditional Exemption Tax incentive scheme to deal with variations to the scheme arising from issues related to the coronavirus (COVID-19) pandemic.

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

Finance Act 2021

The Law Society has responded to HMRC’s consultation on a range of new measures to disrupt the business models relied on by promoters of tax avoidance.

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

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

HMRC has updated its guidance with information on the new requirements for a trust registered before 4 May 2021.

HMRC has published the May 2021 edition of the HMRC Trusts and Estates Newsletter.

HMRC has published a new specific manual dealing with the new trust registration requirements.

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.

HM Courts & Tribunals Service (HMCTS) has published guidance for members of the public and probate professionals to apply for probate online and includes an update on how HMCTS is planning to enhance the service through 2021. With 30,000 online applications submitted since July 2018 and 4,466 probate firms registered with the service, HMCTS is looking to advance it further with several improvements such as accepting digital applications by trust corporations and removing the requirement for solicitors to have their clients sign the Statement of Truth.

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

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