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These Regulations set out the form and content of transfer pricing documentation which must be kept and preserved to support MNEs' transfer pricing positions.

HMRC has responded to the CIOT's submission: 'Uncertainties in relation to Structures and Buildings Allowances'.

These Regulations remove forms used in the administration of insurance premium tax from secondary legislation so that they can instead be issued directly by HMRC.

HMRC has published Agent Update issue 110 (19 July 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The ATT have shared an update from HMRC that an online tool will be launched on 29 August 2023 allowing businesses, the self-employed and their agents to request details of overlap profits where that data is held by HMRC.

This instrument makes consequential amendments in light of the F(No 2)A 2023 changes that provide for NIC relief in investment zones.

This treaty was presented to Parliament in July 2023. The explanatory memorandum provides information on the Convention on Social Security Coordination between Iceland, the Principality of Liechtenstein, the Kingdom of Norway, and the United Kingdom of Great Britain and Northern Ireland.

The CIOT has responded to the HMRC consultation on The Tax Administration Framework Review: information and data.

These Regulations specify the information to be provided by companies in support of their claims for research and development tax reliefs (鈥淩&D tax reliefs鈥�) and detail digital filing requirements.

In the Treasury minutes published on 17 July 2023, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022-23 on managing tax compliance following the COVID-19 pandemic.

The OECD secretary-general tax report to G20 Finance Ministers and Central Bank Governors has been published.

Hot on the heels of

The CIOT has responded to HMRC鈥檚 consultation on 鈥楾he Tax Administration Framework Review: Creating innovative change through new legislative pilots鈥� which considers an option to test new policies or processes by making them available in a temporary online environment to a discrete group of taxpayers.

The OECD invites public input on Amount B under Pillar One relating to the simplification of transfer pricing rules.

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.

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

Details of updates to HMRC import, export and customs guidance for the period from 10 July 2023 to 17 July 2023.

South Yorkshire has been named as the UK鈥檚 first Investment Zone focused on Advanced manufacturing.

HMRC has updated VAT Notice 701/1 to add a new section on validity of the certificates issued to get certain construction works at zero rate and to update information in relation to the stage 2 test.

The CIOT has published HMRC鈥檚 announcement that the downloadable paper CGT property return trial has been extended until the end of September 2023.