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The Council of the European Union has reached an agreement to implement at EU level the minimum taxation component for largest corporations, known as Pillar 2, of the OECD’s reform of international taxation.

12 December 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Regulations have been laid which bring the changes to VAT interest payments into force from 1 January 2023.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 6 December 2022 to 12 December 2022.

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.

HMRC has updated its guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland.

HMRC has updated its technical guidance on the VAT domestic reverse charge at the section ‘Scaffolding on zero-rated new build housing’.

The EU Commission has published its long awaited legislative proposals on VAT in the Digital Age (ViDA).

A consultation has been launched on proposed reform of the VAT rules on fund management to improve legal clarity and certainty. This consultation closes on 3 February 2023.

The OECD is seeking public comments on the main design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

HMRC has published a summary of responses to the consultation on the expansion of the Investment Management Exemption (IME) to include transactions in cryptoassets. This consultation ran from 23 May 2022 to 18 July 2022.

HMRC has updated its guidance at section 14 to explain when an

The Swiss Council of States (upper chamber of parliament) has approved for ratification the social security convention with the UK.

HMRC’s Stakeholder Digest (7 December 2022) provides a round-up of recent news and updates.

This Order amends sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003.

HMRC has published new guidance with information on notifying HMRC of the specific nature of the land and property supplies businesses are making using form VAT5L.

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

HMRC has updated its guidance to reflect that all VAT registered businesses should now be signed up for Making Tax Digital (MTD) for VAT.

HMRC has published its 2021-22 foreign income toolkit.

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