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The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have responded to the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution. In addition, the closing deadline for responses has been extended to 26 September.

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

An information paper on the forthcoming Commission proposal for a directive to tackle the role of enablers involved in facilitating tax evasion and/or aggressive tax planning in the European Union has been prepared for the purposes of a meeting of the members of the Platform for tax good governance.

ICAEW’s Tax Faculty has published the corrected statement made by the government on the amount that employers can reimburse free of income tax and national insurance contributions (NIC) in relation to business mileage for the use of the employee’s own car.

Advocate General Rantos recommends that the Court of Justice of the European Union finds that imposition of an immediate tax charge on asset transfers outside the UK tax net is compatible with EU law.

Under BEPS Action 14, jurisdictions committed to implement a minimum standard to improve the resolution of tax-related disputes between jurisdictions. Stage 2 peer review monitoring reports have been released for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam.

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 import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 5 September 2022 to 12 September 2022.

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

The consolidated text of the 2010 UK-Germany Double Taxation Convention as amended by the 2021 Protocol has been added to the HMRC Germany: tax treaties page.

HMRC has published additional guidance on the requirement to correct offshore tax non-compliance. The additional guidance supplements the original guidance published in November 2017.

HMRC has published a joint declaration that announces the first round of negotiations for a possible Double Taxation Agreement (DTA) between the UK and Brazil.

HMRC has published several guidance pages relating to HMRC online services for agents.

HMRC has updated its guidance on paying the apprenticeship levy to clarify that information about the off-payroll working rules applies to medium and large-sized clients outside the public sector.

ICAEW’s Tax Faculty has published more details provided by HMRC on how the variable payment plan for PAYE and national insurance liabilities will work in practice.

HMRC has updated its plastic packaging tax (PPT) return guidance to provide details on amending a previous tax return.

Museums and Galleries are being urged to apply for VAT refunds to support opening free of charge as part of plans to boost visitor numbers and give more people access to arts and culture.

The CIOT has responded to the HMRC informal consultation on review of treaty positions in relation to changes to Article 5 of the OECD Model Tax Convention as a result of the BEPS action reports and to the permanent establishment (PE) implications of remote working.

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 import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 30 August 2022 to 6 September 2022.