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The CIOT has commented on the HMRC consultation on draft guidance for the multinational top-up tax and domestic top-up tax which were introduced in

The CIOT has commented on the Draft Finance Bill 2024 legislation on additional tax reliefs for research and development-intensive small and medium-sized enterprises and the potential merged R&D scheme.

This Order appoints 30 September 2023 as the day on which the late-payment and repayment interest provisions come into force for the purposes of the economic crime (anti-money laundering) levy.

The CIOT has commented on the draft Finance Bill 2024 legislation which will introduce additional information reporting requirements for businesses.

According to a new OECD report, Tax policy has played a central role as governments have sought to shield households and businesses from the impact of decade-high inflation levels.

The CIOT has commented on the draft Finance Bill 2024 legislation which introduces a new strict liability criminal offence for a person who, without reasonable excuse, fails to comply with a stop notice issued by HMRC requiring them to stop promoting a tax avoidance scheme.

HMRC has launched a consultation on proposals to allow employers to delay reporting advance payments of salary made to employees.

HMRC is reminding companies that additional information forms (AIF) are required for all claims for research and development (R&D) tax relief.

Details of updates to HMRC import, export and customs guidance for the period from 5 September 2023 to 11 September 2023.

Two new sets of Regulations enable affected individuals to choose how the public service pensions remedy will apply to them.

11 September 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

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.

These Regulations increase the amounts to be used in calculating payments in lieu of training (PILOT) payable where operators are not able to meet the minimum training obligation.

The OECD Secretary-General’s Tax Report to G20 leaders has been published.

HMRC has launched its online form for requesting details of overlap profits for the purpose of basis period reform.

HMRC has updated its guidance on reportable cross-border arrangements under the Mandatory Disclosure Rules (MDR).

The ATT has submitted comments on the draft Finance Bill 2024 legislation which will enable HMRC to specify additional information to be reported in tax returns and via PAYE.

Papua New Guinea has deposited its instrument of ratification for the BEPS Multilateral Convention (MLI) and Romania has completed its internal procedures for the entry into effect of the MLI.

The CIOT has responded to the HMRC consultation on Tackling non-compliance in the umbrella company market.

HM Treasury has announced that Autumn Statement 2023 will take place on Wednesday 22 November 2023